CFM37600 - Loan relationships: ‘hybrid’ securities with embedded derivatives: contents

Overview

1. CFM37610

   ‘hybrid’ securities: overview
2. CFM37620

   ‘hybrid’ securities: what is a ‘hybrid security’?
3. CFM37625

   Loan relationships: ‘hybrid’ securities with embedded derivatives: accounting treatment
4. CFM37630

   ‘hybrid’ securities with embedded derivatives: bifurcation of embedded derivatives: accounting treatment
5. CFM37640

   ‘hybrid’ securities with embedded derivatives: bifurcation: mechanics of bifurcation
6. CFM37645

   ‘hybrid’ securities with embedded derivatives: bifurcation: compound financial instruments
7. CFM37650

   ‘hybrid’ securities with embedded derivatives: bifurcation: examples of bifurcation
8. CFM37660

   ‘hybrid’ securities with embedded derivatives: bifurcation: tax rules follow the accounting treatment
9. CFM37670

   ‘hybrid’ securities with embedded derivatives: bifurcation: taxing the loan element
10. CFM37680

    'hybrid' securities with embedded derivatives: bifurcation: first-time adoption of IAS 39 or FRS 26
11. CFM37690

    'hybrid' securities with embedded derivatives: pre 1 January 2005 securities - holders
12. CFM37700

    'hybrid' securities with embedded derivatives: pre 1 January 2005 convertible securities - issuers
13. CFM37710

    ‘Hybrid’ securities with embedded derivatives: pre 1 January 2005 asset-linked securities - issuers
14. CFM37720

    ‘Hybrid’ securities with embedded derivative: electing for bifurcation
15. CFM37770

    ‘Hybrid’ securities with embedded derivatives: expenses of issuing security
16. CFM37780

    ‘hybrid’ securities: tax treatment where a convertible is not bifurcated