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

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  • เผยแพร่เมื่อ 4 ก.พ. 2025

ความคิดเห็น • 21

  • @tinanguyen8425
    @tinanguyen8425 5 ปีที่แล้ว +14

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

  • @rukiaahmed1291
    @rukiaahmed1291 3 หลายเดือนก่อน +1

    From 🇹🇿 I love your video, thank goodness i have come across your tutorial 😊
    I make it easier for me

  • @jameswalker4074
    @jameswalker4074 ปีที่แล้ว +5

    CONVVVVEEEERRRRRRTIBLE

  • @geoffncube6872
    @geoffncube6872 4 ปีที่แล้ว +1

    I love and enjoy your video s you inspire me

  • @muhammedshakn8467
    @muhammedshakn8467 4 ปีที่แล้ว +2

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

  • @alexanderhedge
    @alexanderhedge 6 ปีที่แล้ว +5

    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

  • @grantpage2138
    @grantpage2138 ปีที่แล้ว

    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
      @uxkwn4894 ปีที่แล้ว

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

  • @NoySama9
    @NoySama9 5 ปีที่แล้ว

    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!!!

  • @shahrulikmal403
    @shahrulikmal403 2 ปีที่แล้ว

    How do you calculate discount factor?

    • @leonardordel92
      @leonardordel92 หลายเดือนก่อน

      thats given in the exam. its a table

  • @boombaamedits
    @boombaamedits ปีที่แล้ว

    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
    @chienglinhui7315 4 ปีที่แล้ว +1

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

    • @sum_it_01
      @sum_it_01 4 ปีที่แล้ว

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

    • @YusoufARyman
      @YusoufARyman 2 ปีที่แล้ว

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

  • @ramsthamage8009
    @ramsthamage8009 5 ปีที่แล้ว

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

  • @namhandopius5472
    @namhandopius5472 2 ปีที่แล้ว +2

    How do you calculate discount factor?

    • @ghurburrunyovna8636
      @ghurburrunyovna8636 ปีที่แล้ว +4

      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 :)