Accounting for Convertible Bonds with Incentives - Residual Method: IFRS & ASPE
Channel: The Business Doctor
Date: 13/05/2020

This video illustrates how to account for convertible bonds with and without incentives (a.k.a. sweeteners) using the Residual Method under Canadian IFRS and ASPE.

The video also includes preparation of journal entries from the perspective of the bond issuer pertaining to issue, early retirement, early conversion, and conversion at maturity.

Here's the problem data file to accompany this video:
https://drive.google.com/file/d/1gnhG7yMEPt-kfFzaR8iDhPQSMBmLLusf/view?usp=sharing