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Accounting for Singapore Airlines Limited’s mandatory convertible bonds

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  • Jian, Ming
  • Koh, Wei Chern

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.

Suggested Citation

  • Jian, Ming & Koh, Wei Chern, 2023. "Accounting for Singapore Airlines Limited’s mandatory convertible bonds," Journal of Accounting Education, Elsevier, vol. 65(C).
    • Handle: RePEc:eee:joaced:v:65:y:2023:i:c:s0748575123000416
    DOI: 10.1016/j.jaccedu.2023.100869
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    References listed on IDEAS

    as
    1. Neil Fargher & Baljit K. Sidhu & Ann Tarca & Warrick van Zyl, 2019. "Accounting for financial instruments with characteristics of debt and equity: finding a way forward," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 7-58, March.
    2. Apostolou, Barbara & Churyk, Natalie Tatiana & Hassell, John M. & Matuszewski, Linda, 2023. "Accounting education literature review (2022)," Journal of Accounting Education, Elsevier, vol. 63(C).
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