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Liability or equity? Classification of financial instruments as debt or equity under IFRS
IFRS Liability or equity? Classification of financial instruments as debt or equity under IFRS
The classification of financial instruments as either debt or equity has significant implications for the presentation and measurement on the balance sheet and income statement. This article outlines the various factors you should consider when making your assessment.
Chetan Hans
Avinash Musti
| 6 min read | 31 Aug 2023