The equity component of a compound instrument may be arbitrarily assigned a value of zero,...

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Accounting

The equity component of a compound instrument may be arbitrarily assigned a value of zero, without regard to the actual fair values of the separate components, under:

A. both ASPE and IFRS.

B. ASPE but not under IFRS.

C. IFRS but not under ASPE.

D neither ASPE nor IFRS.

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