ACCA F7 Financial Instrument IFRS 9 Lecture 3
Автор: Mohamed Shek Sesay ACCA Mentor and Tutor.
Загружено: 2026-01-12
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Описание:
Compound Financial Instruments (IAS 32 & IFRS 9)
This section explains instruments that contain both liability and equity components, such as convertible bonds.
You will understand:
What is a compound financial instrument
Why the instrument is split into liability and equity components
Initial measurement:
Liability component measured first at the present value of future cash flows discounted at the market rate for a similar liability without conversion option
Equity component measured as the residual amount
Subsequent measurement:
Liability component measured at amortised cost using EIR (IFRS 9)
Equity component not remeasured
Treatment of interest, conversion, and redemption
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