Accounting for Singapore Airlines Limited’s mandatory convertible bonds

Ming Jian and Wei Chern Koh

Journal of Accounting Education, 2023, vol. 65, issue C

Abstract: The issue of whether a financial instrument should be accounted for as a debt or equity has always been an area where accountants are required to interpret the relevant accounting standards and make the necessary judgments. Given evidence of increasing capitalization of compound financial instruments, a type of hybrid securities, on various stock exchanges, it has become more important to understand the accounting of such financial instruments. We base this case on the issuance of mandatory convertible bonds by Singapore Airlines Limited (SIA) to raise funds. This case provides an opportunity for you to examine the accounting issues surrounding the issuance of such financial instruments.

Keywords: Compound financial instruments; Equity instruments; Financial liabilities; Issuer accounting; Investor accounting (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:65:y:2023:i:c:s0748575123000416

DOI: 10.1016/j.jaccedu.2023.100869

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