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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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

IFRS - Conversion of Bond Assuming Option Converts into a Fixed Number of Shares

Notes
Questions

04:11

IUnderstand the treatment of the bond's option element if conversion is into variable number of shares

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Glossary

Coupon Fair Value Maturity Option Expense Par Value

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