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this is a lecture from open tuition to benefit from the lecture you should download the free lecture notes from opentuition.com okay were going to take a look now at accounting for convertible debentures and then accounting for derivatives you met convertible debentures when you were studying financial reporting so they were in the syllabus there but which one of those areas where people seem to forget the rules so i will go through them from scratch remember a convertible loan or convertible debenture is a loan that can be converted into shares so lets just pop that down first convertible debenture a loan that can be converted into shares we look at this from the perspective of the person who is borrowing the money so were very much on the credit side of the balance sheet so you might perceive that as a loan with an option to have shares instead and thats the logic behind the accounting treatment the accounting treatment is that you should use some form of split accounting in oth
