Considering the fact that IAS 39 does not tackle accounting for equity devices issued from the reporting business nevertheless it does manage accounting for money liabilities, classification of an instrument as liability or as equity is critical. IAS 32 Monetary Instruments: Presentation addresses the classification problem. Held-to-maturity investments are non-spinoff https://spencerxfjmp.newsbloger.com/29069321/helping-the-others-realize-the-advantages-of-39-cash