How to Recognize and Measure Compound Financial Instruments?
Keyword(s):
Basing on the Xiaomi case, this paper discusses the most appropriate accounting treatment of compound financial instruments under the framework of International Financial Reporting Standards (IFRS) and how other comprehensive income (OCI) plays important role in it. Overall, this paper provides some references for policymaker to standardize financial instruments standard.
2021 ◽
Vol 03
(05)
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pp. 61-67
2007 ◽
Vol 1
(9)
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pp. 167-171
2020 ◽
Vol 4
(332)
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pp. 206-216
2012 ◽
Vol 1
(3)
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pp. 10-13