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Yes in fact I've only ever seen fixed assets shown at net book value on the balance sheet (rather than gross with a separate line) with the split then shown in the note.

I think the second converts at a fixed price whereas the first is a variable number of shares based on the recent average share price (hence the derivative liability)

have you reversed engineered a final £1200 repayment, charging 5% interest, to get to an initial loan of £895?

The conversion factor is fixed USD 200,000 at the sole discretion of the company to pay back in cash or shares = to the value of the minimum payment. But it's a fixed number of shares that convert for each $200,000 of loan, or does the number of shares vary depending on something else (like latest ...

is the conversion factor fixed or variable...

one for the technical bods but would it be possible to identify/ringfence a specific unit of bitcoin which is held for a specific customer? or just be drawn from a common pool once requested to withdraw?

yes so Dr Receivable Cr Cash (to buy it)
also Dr Crpyto asset Cr assets held on behalf of..

should it be any different to holding cash or any other asset on behalf of someone else, as nominee/custodian whatever

Yes they like their diagrams in corporates too. The problem with 'other risks' is that the list could be endless, really the audit report should only show the KAMs and sig risks in my view

..and what are Investor's motivations for holding equity...

How to account for carbon credits/ emissions permits?

show your boss that extract - assuming he understands the difference between significant influence and control, but actually it sounds like he doesn't understand equity accounting. bit of an accounting lesson for him perhaps... ( I wonder what else he has instructed you to do, accounting wise.. )

equity accounting isn't consolidating. If it was consolidating you'd include all revenues etc line by line.

Maybe your boss is suggesting you control the 'associate' (ie even if you have 20-50% equity, in practice you control it?)

Is it being closed because it was a failure and has no value left, or perhaps for other reasons and you'll get a return of capital when it is closed down greater than your investment?

parent-only will have gain or loss

So over time every product is expected to come with a 30-40% off voucher for another product.

Presumably the historic record is that the products do fail with a % probability?

As well as refunding the faulty product, or instead?

I had to look at what that is - it seems like buying into a Fund/ETF which in turn invests in the index/commodities/companies etc you want to track, and so the value moves in line with those. Sounds like a useful/easy way of getting into niche metals or something, interesting.

original post says 'lawyer advises' - all turns on whether that is a prediction or if he/she is advising what the decision was..

Doesn't really feel like a direct cost of the construction, otherwise you could capitalise everything (if those legal costs, then why not all the salaries of time spent on it etc, the rent for the office those people work in...)....

yes all seems part of the overall 'sale price' to me. presumably without it you wouldn't have done the deal just for the cash price (otherwise no sweetener required)

The examples I'm thinking of are critical to the business but cost near-zero in themselves... case by case I guess.

I'd agree, sounds like something you can't buy as you have to have a registration specific to that company, which also means you can't sell it, and if you don't have it there's no business at all, so all cash flows pertain to it

the 70 will be going to the previous owner so it's not in S's net assets anyway, before or after

It's conceptually interesting that everything gets wrapped up in the FV movement (including for tax purposes which might treat interest and accounting gain/loss differently) but makes sense in some ways.

oh wrong link then, there's a link floating on this site somewhere, will find

https://images.template.net/wp-content/ ... -notes.pdf

if that link works, have a look and see if you get anywhere

Does a liquidation business (including some of the big accounting firms) consolidate their liquidator clients then?

PS all information will be going digital so you can search for companies with specific elements, which will be super useful. Everyone already files taxes using IXBRL so that same info will go on this register too.