nnouncements CES 6 Testbank, Question 26 With regard to the measurement of hybrid/compound instruments, 5 29 56 ASPE does not allow the equity component to be valued at zero. 75 IFRS requires the use of the relative fair value method. 45 14 IFRS requires the use of the residual method. 20 After the initial measurement, the debt portion is always measured at fair value. By accessing this Question Assistance, you will learn while you earn points based on the Point Potential Policy set by Study Questi %