70 paragraphs found in INT 19
When equity instruments issued to a creditor to extinguish all or part of a financial liability are recognised initially, an entity shall measure them at the fair value of the equity instruments issued, unless that fair value cannot be reliably …
If the fair value of the equity instruments issued cannot be reliably measured then the equity instruments shall be measured to reflect the fair value of the financial liability extinguished. In measuring the fair value of a financial liability …
If only part of the financial liability is extinguished, the entity shall assess whether some of the consideration paid relates to a modification of the terms of the liability that remains outstanding. If part of the consideration paid does relate to a …
The difference between the carrying amount of the financial liability (or part of a financial liability) extinguished, and the consideration paid, shall be recognised in profit or loss, in accordance with paragraph 3.3.3 of AASB 9. The equity instruments …
When only part of the financial liability is extinguished, consideration shall be allocated in accordance with paragraph 8 . The consideration allocated to the remaining liability shall form part of the assessment of whether the terms of that remaining …
An entity shall disclose a gain or loss recognised in accordance with paragraphs 9 and 10 as a separate line item in profit or loss or in the …
When applied or operative, this Interpretation supersedes Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments issued in December 2009 …
An entity shall apply this Interpretation for annual periods beginning on or after 1 January 2018. Earlier application is permitted for periods beginning after 24 July 2014 but before 1 January 2018. If an entity applies this Interpretation for a period …
An entity shall apply a change in accounting policy in accordance with AASB 108 from the beginning of the earliest comparative period …