With Regard to the Measurement of Hybrid/compound Instruments

question 33

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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