The link with IFRS 9: classify or measure

Learning objectives

• Distinguish classification questions governed by IAS 32 from measurement questions governed by IFRS 9.L2
• Explain why the equity component of a compound instrument is not remeasured.L3

Normative references

The syntheses of the reference register are written in French: only the paragraph reference is shown here.

2 questions

• A compound instrument has just been issued. Which sentence correctly describes the split of roles between IAS 32 and IFRS 9 in respect of it?L2
• A closing file comments on the subsequent accounting for a convertible bond that has already been split. Which of its conclusions is wrong?L3