Convertible Bonds – Felix

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Convertible Bonds

Understand the characteristics of convertible bonds, as well as IFRS, and US GAAP.

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20 Lessons (65m)

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Description & Objectives
1. Convertibles Introduction

04:00
2. IFRS - Liability or Equity Classification

03:04
3. IFRS - Simple Split Between Bond and Option Component - Option Treated as Equity

02:14
4. IFRS - Simple Convertible Bond Accounting - Equity Treatment for Option Workout

02:25
5. IFRS - Conversion of Bond Assuming Option Converts into a Variable Number of Shares

04:08
6. IFRS - Conversion of Bond Assuming Option Converts into a Fixed Number of Shares

04:11
7. IFRS - SCBA - Equity Treatment for Option with Transaction Costs - Workout

04:51
8. IFRS - Reasons the Option May Fail Equity Treatment

01:44
9. IFRS - Convertible Bonds Where the Option is Treated as a Financial Liability

02:06
10. IFRS - Convertible Bond With Transaction Costs - Liability Treatment for Option Workout

05:05
11. IFRS - Complexities and Other Issues

01:37
12. US GAAP - Accounting Overview

04:22
13. US GAAP - Derivative Separation Accounting

02:59
14. US GAAP - Derivative Separation - Issuance

02:42
15. US GAAP - Derivative Separation - Issuance Workout

05:27
16. US GAAP - Derivative Separation - Conversion

02:11
17. US GAAP - Cash Conversion Option Accounting

01:19
18. US GAAP - Cash Conversion Option - Issuance

02:01
19. US GAAP - Cash Conversion Option - Conversion

03:50
20. US GAAP - Cash Conversion Option - Conversion Workout

06:00

Prev: FX Options Next: Algorithmic Trading

Description

Understand the characteristics of convertible bonds, as well as IFRS, and US GAAP.

Learning Objectives

Identify the characteristics of convertible bonds.
Distinguish between the IFRS and US GAAP accounting treatment.
Analyze the impact of convertible bonds on financial statements.

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CPE stands for Continuing Professional Education, by completing learning activities you earn CPE credits to retain your professional credentials. CPE is required for Certified Public Accountants (CPAs). Financial Edge Training is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.

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