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of <h1>Issuers Must Separate Liability and Equity Components in Non-Derivative Financial Instruments, Including Convertible Bonds.</h1> The issuer of a non-derivative financial instrument must evaluate its terms to determine if it contains both liability and equity components, which should be classified separately. For convertible bonds, the liability component is measured by the fair value of a similar liability without an equity component, and the equity component is the remaining value. Interest or dividend income is recognized in profit or loss, whereas expenses on equity instruments are recognized in retained earnings. The accounting process involves initial recognition of financial liability and equity components, allocation of transaction costs, and appropriate treatment upon maturity, either through conversion to equity shares or redemption in cash.
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