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With Regard to the Measurement of Hybrid/compound Instruments

Question 31

Multiple Choice

With regard to the measurement of hybrid/compound instruments,


A) IFRS requires the use of the relative fair value method.
B) IFRS requires the use of the residual method.
C) ASPE does not allow the equity component to be valued at zero.
D) After the initial measurement, the debt portion is always measured at fair value.

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