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January 20, 2016 at 1:19 pm
where is the second half of the lecture ? cant find
September 1, 2015 at 7:46 pm
Do you havr any lectures on IFRS 9 – Financial Instruments?
September 2, 2015 at 7:52 am
No, and what has that got to do with “Framework”? This would more sensibly have been a post on “Ask the Tutor”!
Myint Myint says
August 23, 2015 at 6:58 am
Where can I find second half of The framework?
January 20, 2016 at 1:32 pm
same Question !!!!!!!
January 20, 2016 at 1:43 pm
Read the rest of this thread!
May 19, 2015 at 3:01 pm
excellent lectures. What a wondeful sentence “reduce the penumbral areas of divergent possibilities”. Clear as mud!
February 18, 2015 at 1:41 pm
Chapter 5. The Framework. Current cost accounting (cca). The framework has now created a penumbral area in my understanding the linkage to physical capital maintenance which may affect my position on historical cost accounting (hca). Where is cca used as all financial performance is measured on historical basis?
The theory says it will maintain the existing activities of an entity however does this imply that hca does not maintain the present capabilities of an entity?
February 17, 2015 at 2:38 pm
What about lecture on IAS 12 – Taxation?
February 17, 2015 at 3:34 pm
There isn’t one – it’s not such a major part of the syllabus – at least it’s asked only very infrequently
October 12, 2014 at 1:49 pm
do you have any video on financial instruments
October 9, 2014 at 9:32 am
Can we get second half of the lecture for chapter 5?
February 2, 2014 at 7:09 am
I am just inquisitive to know that which element does irredeemable preference shares are part of? And do they really exist (for ex. Irredeemable debentures do not exist in real life)?
February 2, 2014 at 10:43 am
You say “irredeemable debentures don’t exist in real life” What about the “Undated Government Bonds” like 2% Treasury Stock and 3% War Loan. (The percentages may be incorrect, but the principle remains valid)
I’ve never personally come across any Irredeemable Preference Shares in any of my dealings / dabblings / losings in the shares market but I see no reason why they shouldn’t exist.
Now, where to classify them? That’s a good question and one I keep asking myself together with the promise to myself that I shall someday write to the P2 and F7 examiners and ask them the same question. Where preference shares are redeemable on a fixed or determinable future date, clearly they are classified as debt with “dividends” being included as a Finance Charge.
But Irredeemable Preference Shares – well, that’s a problem. They don’t satisfy the definition of equity nor are they redeemable on some fixed or determinable future date.
In brief ……I don’t know
February 2, 2014 at 11:22 am
Lloys TSB has irredeemable pref shares. They classify them as debt.
February 2, 2014 at 4:40 pm
Thanks Christine – and do Lloyds classify them as long term debt or as equity?
February 9, 2014 at 4:00 pm
I dont understand why you are asking me.
I wrote that they classify them as debt.
Is there problem?
February 9, 2014 at 4:03 pm
and i guess irredeemable debt is classified as debt.
so why should irredeemable pref be different!
February 2, 2014 at 12:55 pm
I am completely sure your initiative will bring amendments in the definition of either equity or debt. Because I see no point in birth of a new element in the framework.
And thank you for your guidance
February 9, 2014 at 4:06 pm
and you mention undated government bonds. There are only 8 of them in the uk and they are all very very old. They do not issue any more.
February 9, 2014 at 5:07 pm
Hi Christine – sorry, I didn’t read your post carefully enough! Thanks for the information
June 2, 2013 at 6:59 am
Thanks, really helpful..
Aren’t there videos of past paper discussion?
April 3, 2013 at 9:36 am
Hi All, where is the lecture gone? I can see only adverts…
April 3, 2013 at 9:37 am
I can see the lecture.. reload the page please
mukolwe fxc says
October 2, 2012 at 1:27 pm
Hi all are there any new developments?
August 31, 2012 at 2:58 am
the lecture is incomplete, stopped at irredeemable preference share?
July 17, 2012 at 2:14 pm
February 27, 2012 at 10:01 am
Unable to access chapters 1 to chapter 6. Please help
February 16, 2012 at 12:16 pm
incomplete lecture 42 min only………
February 16, 2012 at 12:24 pm
@bilal1988, There is No part 2, I’m afraid.
This is all there is for this chapter, you have to read the rest in the notes..
February 15, 2012 at 7:17 pm
Hi, lecture has stoped at 28.45 min
October 31, 2011 at 6:37 pm
Hi lecture stops at 42mins – only half way through the notes but no further lectures (with examples etc)?
Can we see the rest please? Thanks
October 7, 2011 at 5:26 pm
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