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Convertible bonds in financial instrument

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Convertible bonds in financial instrument

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by P2-D2.
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  • Author
    Posts
  • September 13, 2017 at 2:01 pm #407503
    royalringo
    Member
    • Topics: 24
    • Replies: 5
    • ☆

    In IAS32, we need to split the convertible bonds into liability and then equity.

    When the bonds is converted to shares at the end, the liability and the equity will be Debited in order to eliminate it, while adding a new Share Capital, correct?

    BUT, if the share is not converted, but was REDEEM for cash, we only need to remove the liability and Credit a Cash amount. So, what to do for the REMAINING EQUITY PORTION?

    September 16, 2017 at 9:23 pm #407779
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7172
    • ☆☆☆☆☆

    Hi,

    The equity element would just remain there.

    Thanks

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