BDO publishes IFRS In Practice 2022/2023 - Accounting for Convertible Notes
16 January 2023
BDO has published the 2022/2023 update to IFRS In Practice - Accounting for Convertible Notes. This publication sets out BDO's views on the application of IAS 32 and IFRS 9 to many complex fact patterns. It also includes a useful practice aid for classifying components of financial instruments - a classification flowchart. The latest edition may be accessed here.