1. (Lec 1): cash accounting / sale price / up front
2. (Lec 2): convertible bond / conversion option / value of the equity component of the
bond
,3. (Lec 2): convertible loan / redeemable / factor values / value of the equity
component of the bond / financial statements
,4. (Lec2) asset measurement / investment / market price / fair value of the equity
investment
5. (Lec 2) amortised cost application / debt security / interest rate / discount / effective
interest rate / present value of the future cash flows / carrying amounts / maturity /
statement of financial position entries
, 6. (Lec2) subsequent reporting of equity instruments and transaction costs / nominal
value / transaction costs / dividend / financial statements / trading / dividend
income / irrevocable election / FVTOCI
7. (lec 2) credit risk recognition / bond / market value / secondary market trading /
FVTPL / credit risk / deterioration in credit risk / financial statement entries
2. (Lec 2): convertible bond / conversion option / value of the equity component of the
bond
,3. (Lec 2): convertible loan / redeemable / factor values / value of the equity
component of the bond / financial statements
,4. (Lec2) asset measurement / investment / market price / fair value of the equity
investment
5. (Lec 2) amortised cost application / debt security / interest rate / discount / effective
interest rate / present value of the future cash flows / carrying amounts / maturity /
statement of financial position entries
, 6. (Lec2) subsequent reporting of equity instruments and transaction costs / nominal
value / transaction costs / dividend / financial statements / trading / dividend
income / irrevocable election / FVTOCI
7. (lec 2) credit risk recognition / bond / market value / secondary market trading /
FVTPL / credit risk / deterioration in credit risk / financial statement entries
