Ask Bahar – Convertible Debentures

Science meets accounting in this episode as Bahar Saadat and Erez Bahar show how bifurcation and accretion relate to convertible debt.

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Issue 19

Publications of IFRS Rules by the IASB

  • Annual Improvements to IFRSs 2010-2012 Cycle
  • Annual Improvements to IFRSs 2011-2013 Cycle
  • Exposure Draft on the Annual Improvements to IFRSs 2012-2014 Cycle
  • Standards amendment on hedge accounting (IFRS 9)
  • Standards amendment on accounting for Employee Benefits (IAS 19)
  • Exposure Draft on Permission to use the Equity Method in Separate Financial Statements (IAS 27)
  • Consultation procedure as part of the post-implementation review of IFRS 3

Adoption of IFRS standards by the EU

  • Standards adopted
  • Update of standards not yet adopted

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