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caroline.philpott@lexisnexis.co.ukB1257 Loan relationships - Convertible bonds
Tolley CPD
Loan relationships - Convertible bonds
Malcolm Greenbaum
Seminar
This Seminar is 26 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) Example
- 3) 1. Split gross proceeds and issue costs between a debt and equity element
- 4) 1. Accounting under both IFRS and FRS 102
- 5) 1. Tax implications - bond convertible into a fixed number of own shares
- 6) 2. Bond convertible into a variable number of shares - UK GAAP
- 7) UK GAAP accounting treatment - small companies
- 8) Tax implications under FRS 102 for a small company
- 9) UK GAAP - non-small companies
- 10) 2. Bond convertible into a variable number of shares - IFRS accounting
- 11) 2. IFRS tax treatment
- 12) 2. IFRS tax treatment (continued)
- 13) 2. IFRS tax treatment (continued)
- 14) Possible disallowance of interest (s1000 CTA 2010)
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