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With regard to the measurement of hybrid/compound instruments, ASPE does not allow the equity component to be valued at zero. IFRS requires the use of
With regard to the measurement of hybrid/compound instruments,
- ASPE does not allow the equity component to be valued at zero.
- IFRS requires the use of the relative fair value method.
- After the initial measurement, the debt portion is always measured at fair value.
- IFRS requires the use of the residual method.
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