Financial Instruments !

Here is something about accounting for financial liabilities and split equity accounting. I hope you enjoy.

[chandanamohotty]

Best finacial Accounting lecturer around world since 1992.

[chrisbutterley]

Hi Tom, this video and all of your other free content really helped me pass SBR in June, I unfortunately didnt study with you properly as bought a different course before I found out about you, I’m very grateful to you for posting the free content, SBR as hard as it is, was made enjoyable to learn thanks so much!

[mpumizandy]

I’ve struggled with FI even when I wrote SBR, I’m very thankful to Ben Wilson who recommended this channel for my AAA exam because I’ve never been more clear about a concept that’s confused me for such a long time! Thank you Tom, this video is extremely helpful for m AAA March 24 preparation 🙏🙏🙏

[zan]

I am giving AAA and this video was immensely helpful as a refresher. Got a lot of memory back thanks to this.

[FulgaApostol]

Best explanation! Very useful, brilliant.

[fekadeselassieayaliew]

Splendid dear. I don't know how to thank you🎉

[dilnozabobomurodova]

Thank you, sir, so helpful video, you made easy one of the trickiest topic in SBR.

[br_in_da]

great resource, thank you so much!! :)

[happyr]

Great explanation Tom.
In the convertible loan note scenario - what happens to the equity kicker if the scenario results in settlement of a liability? Would the initial credit to equity be reclassified to retained earnings?

[fekadeselassieayaliew]

Exercise to equity holding on convertible loans...first place equity credited at amount of balancing figure right? So I expects to the net off 10k less figur posted at first hand at the end of 2nd year??

[cajiteshkumarmishra]

What would be the treatment of Equity of $867 initially recognized? At the time of redemption, the entry is not capturing this value of $867 estimated as the difference between amount received of $10, 000 vs estimated financial liability of $9133. Thanks in advance!

[Luca_Bo]

11:45 actually when you pay dvd the share price go down in the same proportion of the dvd paid.