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The detachable warrants can be sold separately from the security. At the issue date, the conversion feature that is separate from security is accounted for separately with a value assigned to it ( APIC warrants). On exccercise date, warrant is excercised for cash and apic, no security is affected in the journal entry on exercise.

Non detachable warrants must be sold with the security as a complete package. At the issue date all proceeds are allocated to bonds or securities. At exercise date, warrant is exercised against the security ( bond and premium) in proportion of the exercise quantity given. Example of non detachable warrant is convertible bonds.

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