1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 1: Presentation of Financial Statements (superseded by IFRS 18)
  2. IAS 1: Basis for Conclusions
  3. Statement of financial position (paras. BC38A-BC48)
  4. Classification of the liability component of a convertible instrument (paragraph 69) (paras. BC38L-BC38P)
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Version date: 26 February 2020 - 31 December 2026
    Version 1 of 2  

Classification of the liability component of a convertible instrument (paragraph 69) (paras. BC38L-BC38P)

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