CTHRepealedLegislation
AASB 1 - First-time Adoption of Australian Accounting Standards - May 2009
Embedded derivativesEmbedded derivatives
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Embedded derivatives
B9 A first-time adopter shall assess whether an embedded derivative is required to be separated from the host contract and accounted for as a derivative on the basis of the conditions that existed at the later of the date it first became a party to the contract and the date a reassessment is required by paragraph B4.3.11 of AASB 9.