Company X presents the following instruments within the Shareholders equity section of its statement of Financial position:

Question:

Company X presents the following instruments within the ‘Shareholders’ equity’ section of its statement of Financial position:

  • Redeemable preference shares
  • Perpetual convertible notes
  • Preference shares
  • Subordinated loans.


REQUIRED
How would these instruments be disclosed pursuant to AASB 101, AASB 137 and the Conceptual Framework for Financial Reporting?

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