Thêta SA issues a financial instrument. Which allocation between IAS 32 and IFRS 9 is correct?Your answerAIAS 32 draws the line between liability and equity; IFRS 9 then measures the financial liability, by default at amortised cost.BIAS 32 deals with the fair value measurement of instruments, IFRS 9 with balance sheet presentation.CIFRS 9 draws the line between liability and equity; IAS 32 then measures the liability.DIFRS 9 decides the liability / equity distinction and amortised cost, IAS 32 covers disclosures.SubmitHint