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good morning everybody and welcome to this months webinar our ifrs webinar and good morning to kevin and ashley good morning aletta and good morning ashley lovely to see you both yes good morning to you both so todays topic accounting for convertible notes is one of the most complex areas in accounting and kevin and ashley will tell you that even when the technical experts deal with convertible notes we check and we double check and we speak to other people it really is a complex area however you would ask why do we want to raise this on a client webinar today and the whole purpose of this topic is to put it on your radar we know that in a post-covert world in particular theres a lot of interesting types of financing transactions happening and therefore convertible notes definitely flavor of the year in 2021 so were seeing a lot of them we know theyre difficult and and we just want to put it on your radar that you dont fall over them that you dont get tripped up that you speak t
