Financial instruments - convertible debentures - ACCA Financial Reporting (FR)

Financial instruments - convertible debentures - ACCA Financial Reporting (FR)
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[@tinanguyen8425]

You are the best accounting lecturer ever, you turned this crunching part to smoothie one. I'm very grateful!

[@alexanderhedge]

I love all your videos and don't want to be critical of a free resource, but maybe a little bit of editing wouldn't go amiss removing the restarts? - Thanks for amending the video, it's much appreciated

[@opentuition]

thanks for spotting the error :)

[@jameswalker4074]

♥

[@geoffncube6872]

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[@jameswalker4074]

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[@calebkozak4507]

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[@muhammedshakn8467]

what is the treatment at the end of 3rd year?...if the same is paid by cash or otherwise??

[@namhandopius5472]

How do you calculate discount factor?

[@ghurburrunyovna8636]

So for 6% = 1+6% year 1 it is 1/1.06 = 0.943 Year 2 : 1/((1.06)^2) ... = 0.890 and so on. ^ : Represents power. so 1.06 power 2. In the exams, you will be given the discounting rate. Hope this helps :)

[@NoySama9]

Hi there!!!! Awaesome! Can you give me a hand to understand this note from a Column 2 of the 13F HR SEC Report: NOTE 0.500% 3/0 , thanks!!!

[@grantpage2138]

Hi, I'm just going through my FR textbook and I can't see any reference to convertible debentures or split equity accounting, is it likely to be called something else or is this no longer part of the syllabus?

[@uxkwn4894]

It's the same as convertible loan notes, I believe.

[@boombaamedits]

In debentures amount is paid at starting and eventually shares are issued at end. So why are you discounting principal amount at term end. This are not bonds.

[@chienglinhui7315]

i just wonder why it need to calculate the present value for the initial recognition.

[@sum_it_01]

you might be taking about (104M), it is the amount need to be repaid in future so he converted it in present value.

[@YusoufARyman]

Maybe because the debt is issued at start of year.... And the PV is relative to the Year end...

[@ramsthamage8009]

how do you get the PV values my example does not have

[@shahrulikmal403]

How do you calculate discount factor?