16 paragraphs found in INT 19
… that, in accordance with IAS 32, when an entity amends the terms of a convertible instrument to induce early … and that settlement is not in accordance with the original terms of the financial liability, the entity should …
… 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 modification of the terms of the remaining part of the liability, the entity …
… addresses the accounting by an entity when the terms of a financial liability are renegotiated and result …
… should address only the accounting by an entity when the terms of a financial liability are renegotiated and result …
… A debtor and creditor might renegotiate the terms of a financial liability with the result that the …
… part of a financial liability and the modification of the terms of the part of the liability that remains outstanding. …
… outstanding. The entity would consider this allocation in determining the profit or loss to be recognised on the part of … liability extinguished and in its assessment of whether the terms of the remaining liability have been substantially …
… by issuing equity shares is in accordance with the original terms of the liability. In its redeliberations the IFRIC …
… of a financial liability following renegotiation of the terms of the liability. Some recognise the equity …
… instruments to the creditor and the modification of the terms of the liability that remains outstanding. Therefore, …