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Issuing Cost for a Compound Instrument(IFRS 9)

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Issuing Cost for a Compound Instrument(IFRS 9)

  • This topic has 1 reply, 2 voices, and was last updated 12 years ago by MikeLittle.
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  • September 4, 2013 at 4:24 am #139752
    tripo3m
    Member
    • Topics: 12
    • Replies: 18
    • ☆

    Kindly assist me with the treatment of issuing costs for a covertible bond with the share option, Under IFRS 9, two test for classification, the convertible bond which has a third element apart from principle and interest, does not qualify under the contractual cash flow test. meaning it will be accounted for under FVTPL.

    Do we deduct the issuing costs from the debt and equity component on an apportioned basis or we charge the expenses to P/L?

    September 4, 2013 at 2:54 pm #139823
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23333
    • ☆☆☆☆☆

    I believe that we charge the full amount to the Statement of Income

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