IFRS Accounting Standards in Practice - IAS 32 - Accounting for Convertible Notes (June 2026)
IFRS Accounting Standards in Practice - IAS 32 - Accounting for Convertible Notes (June 2026)
This publication is an in-depth and comprehensive guide to the requirements for accounting for convertible notes in accordance with IAS 32 Financial Instruments: Presentation from the issuer’s perspective. The publication highlights practical issues that need to be considered when determining the appropriate accounting treatment for convertible instruments from the issuer’s perspective and includes a number of illustrative examples.