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Friday 31 October 2014

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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


 Issues rejected: 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 of a financial instrument would assess the substance of a particular contractual feature included in the instrument.

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