alleryStart learning →A derivative linked to a subsidiary interest is?
AOutside scope with the interest
BUnder Ind AS 19 as a benefit
CUnder Ind AS 102 as a payment
DWithin scope of Ind AS 32
Answer & Solution
Correct answer: D. Within scope of Ind AS 32
The standard expressly pulls such derivatives back into scope even where the underlying interest is excluded.
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