{"title":"How to Recognize and Measure Compound Financial Instruments?","authors":"Yan Wang, Zhuqian He, Shijia Yan","doi":"10.26549/jfr.v4i1.3582","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":390233,"journal":{"name":"Journal of Finance Research","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2020-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Finance Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.26549/jfr.v4i1.3582","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
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.
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