10 The most important accounting standard for warrants and convertibles is IAS 39 Financial Instruments: Recognition and...
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10 The most important accounting standard for warrants and convertibles is IAS 39 Financial Instruments:
Recognition and Measurement. IAS 39 provides definitions for different types of financial securities, and states how the different components of a security should be valued and presented in a firm’s financial accounts. Visit the IASPlus website (www.iasplus.com) for more information.
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