Question: One of the differences between IFRS and ASPE concerning components of compound instruments is a. IFRS can elect to measuring the equity component at zero.
One of the differences between IFRS and ASPE concerning components of compound instruments is
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a. IFRS can elect to measuring the equity component at zero.
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b. IFRS may use the residual method to allocate the debt and equity components, measuring the most easily measurable component first.
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c. ASPE can elect to measuring the equity component at zero.
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d. Where induced early conversions occur, under IFRS the gains/losses are split between income and equity.
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