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Deferred Tax on Compound Financial Instruments (CFI) (Ind AS 12- Income Taxes)

November 30, 2021[2021] 132 taxmann.com 301 (Article)
Para 23 of Ind AS 12- “Income Taxes” says that “In accordance with Ind AS 32-“Financial Instruments: Presentation”, the issuer of a compound financial instrument (for example, a convertible bond) classifies the instrument’s liability component as a liability and the equity component as equity.
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