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KAPLAN REVISION KIT (38) Verge

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › KAPLAN REVISION KIT (38) Verge

  • This topic has 3 replies, 3 voices, and was last updated 5 years ago by Stephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • January 29, 2020 at 8:04 am #560133
    confideans
    Participant
    • Topics: 39
    • Replies: 25
    • ☆☆

    (B) Proposed financing
    Most convertible bonds are dilutive instruments. This is because the entity has a commitment to issue ordinary shares in the future. The maximum number of shares that Verge may issue to redeem the convertible bonds should be included in the diluted earnings per share calculation. Moreover, the earnings figure used in the calculation should be increased by the current year interest on the bond because this will not be charged after redemption (Page 264)

    Q, Coul you please elaborate this paragraph? Espeicially I have no idea the meaning of the last sentence. Thank you.

    January 29, 2020 at 1:30 pm #560154
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3410
    • ☆☆☆☆☆

    I think it’s saying that when you calculate diluted eps:

    1. Increase shares by number of shares that would be issued on conversion
    2. Increase earnings by the interest that would be saved on conversion

    In other words, they are explaining logic behind diluted eps (detail of this F7/FR lectures)

    February 3, 2020 at 5:31 am #560468
    naini008
    Participant
    • Topics: 7
    • Replies: 11
    • ☆

    hello sir
    i just wanted to ask that whether there is an oppertunity for sbr students to attemt mock on opentution and whether they will receive their mock results

    February 3, 2020 at 7:00 am #560472
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3410
    • ☆☆☆☆☆

    No
    We don’t currently offer mock marking services

  • Author
    Posts
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