https://www.taxtmi.com/manuals?id=3012 Issuers must bifurcate a non-derivative instrument into liability and equity components when both exist; the liability component is measured at the fair value of a comparable liability without an equity option, and the equity component is the residual between the instrument's fair value and that liability. Transaction costs are allocated proportionally and reduce initial recognised amounts. The liability is subsequently measured at amortised cost, the equity component remains at initial recognised value, and maturity results in conversion into share capital or cash redemption with the equity component moved to retained earnings where applicable. en-us Thu, 13 Jul 2023 12:16:00 +0530 Mon, 17 Jul 2023 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3012 Issuers must bifurcate a non-derivative instrument into liability and equity components when both exist; the liability component is measured at the fair value of a comparable liability without an equity option, and the equity component is the residual between the instrument's fair value and that liability. Transaction costs are allocated proportionally and reduce initial recognised amounts. The liability is subsequently measured at amortised cost, the equity component remains at initial recognised value, and maturity results in conversion into share capital or cash redemption with the equity component moved to retained earnings where applicable. Manuals Companies Law Thu, 13 Jul 2023 12:16:00 +0530 https://www.taxtmi.com/manuals?id=3012