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Compound Financial Instrument under IND AS: All you need to know for practical implementation

November 22, 2021[2021] 132 taxmann.com 202 (Article)
As per Para 28 of Ind AS 32 “Financial Instruments: Presentation” a Compound Financial Instrument is a financial instrument which is a non-derivative financial instrument that, from the issuer’s perspective, contains both liability and equity component.
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