How to Recognize and Measure Compound Financial Instruments?

• 作者: Shijia Yan Yan Wang Zhuqian He
• 来源期刊: 财经研究杂志(英文)
• 学科: 经济
• 关键词: Financial instruments Accounting treatment Other comprehensive income
• 年，卷（期）: 2020,（1）
• 页码范围: 85-87
• 页数: 3页
• 分类号: F23

摘要

Basing on the Xiaomi case,this paper discusses the most appropriate accounting treatment of compound financial instruments under the framework of International Financial Reporting Standards(IFRS)and how other comprehensive income(OCI)plays important role in it.Overall,this paper provides some references for policymaker to standardize financial instruments standard.