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Accountants have two responsibilities which are how we record and how we disclose
Companies get money with debt and shares
Substance over form is because of the intent
If the number of shares given is fixed, it's a hybrid instrument
The company can't force you to convert if the price is lower then conversion cost
Recognise convertible bond as debt and equity
Derivatives are the right to acquire something, thats costs derives from shares
A stock warrant is the same as a stock option
If a stock option is added by warrant, it's not just one financial statement but a financial statement and a basket sale.
For the cost of basket sales, only the proportional method is used
3 types of derivatives are options, future contracts and forward contracts
Future contracts require the user to buy something at a certain time and price and are speculative, since they have high risk
Forward contacts enter the user into a contract to buy/sell foreign currency to the bank at a certain time and are not speculative
You can either hedge with a forward contract or equal and opposite transaction, which if you do get a loss, you need to get a gain elsewhere
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