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Category Archives: Embedded derivatives
More twists and turns of embedded derivatives
by John Hughes I remember reading an article a few years ago criticizing a New York Times book reviewer for writing about a disproportionate number of short books. With that in mind, and wary of being accused of compiling a blog that … Continue reading →
Embedded derivatives…even more fun under IFRS!
by John Hughes I’ve written a bit in the past about how items analyzed as equity under Canadian GAAP are sometimes analyzed as financial liabilities under IFRS. Kinross Gold Corporation provides another example: According to the Kinross statements, the convertible notes are convertible … Continue reading →