Question: Under IFRS, when an induced onversion is used, the additional premium should be allocated between the debt and equity components based on their fair values
Under IFRS, when an induced onversion is used,
the additional premium should be allocated between the debt and equity components based on their fair values at the time of the transaction.
the approach used should be consistent with the method used when the debt was originally recorded.
the issuer may offer some form of additional consideration, called a sweetener.
All of the above options are correct.
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