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A is corrent. Bonds issued with stock purchase warrants are, in substance, composed of two elements, a debt element and a stockholders’ equity element. Per ASC Topic 470, proceeds from bonds issued with detachable stock purchase warrants should be allocated between the bonds and the warrants on the basis of their relative fair market values. Detachable warrants are traded separately from the debt and have an available fair market value. The amount allocated to the warrants should be accounted for as stockholders’ equity with the remainder allocated to bonds payable.
B is incorrect. Bonds issued with stock purchase warrants are, in substance, composed of two elements, a debt element and a stockholders’ equity element. Per ASC Topic 470, proceeds from bonds issued with detachable stock purchase warrants should be allocated between the bonds and the warrants on the basis of their relative fair market values. Detachable warrants are traded separately from the debt and have an available fair market value. The amount allocated to the warrants should be accounted for as stockholders’ equity with the remainder allocated to bonds payable. 
B is incorrect. Bonds issued with stock purchase warrants are, in substance, composed of two elements, a debt element and a stockholders’ equity element. Per ASC Topic 470, proceeds from bonds issued with detachable stock purchase warrants should be allocated between the bonds and the warrants on the basis of their relative fair market values. Detachable warrants are traded separately from the debt and have an available fair market value. The amount allocated to the warrants should be accounted for as stockholders’ equity with the remainder allocated to bonds payable. 
D is incorrect. Bonds issued with stock purchase warrants are, in substance, composed of two elements, a debt element and a stockholders’ equity element. Per ASC Topic 470, proceeds from bonds issued with detachable stock purchase warrants should be allocated between the bonds and the warrants on the basis of their relative fair market values. Detachable warrants are traded separately from the debt and have an available fair market value. The amount allocated to the warrants should be accounted for as stockholders’ equity with the remainder allocated to bonds payable.