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Saturday 04 July 2015

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IFRS Interpretations Committee

Financial Instruments: Presentation—Accounting for a financial instrument that is mandatorily convertible into a variable number of shares subject to a cap and a floor


 Tentative agenda decision

IAS 32 Financial Instruments: Presentation—Accounting for a financial instrument that is mandatorily convertible into a variable number of shares subject to a cap and a floor

The Interpretations Committee was asked how an issuer would account for a particular mandatorily convertible financial instrument.

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