alleryStart learning →Which standard decides if a financial-instrument earn-out is debt or equity?
AInd AS 32
BInd AS 37
CInd AS 12
DInd AS 113
Answer & Solution
Correct answer: A. Ind AS 32
Paragraph 40 refers to the definitions of equity instrument and financial liability in Ind AS 32.
Keep practising Ind AS 103 Business Combinations
Browse all Ind AS 103 Business Combinations questions for CA Final, or explore more Financialreporting topics.
Related questions
Acquiree's suit: present obligation, Rs 12 lakh fair value, payment unlikely. Entry?Vested acquiree awards that the acquirer does not replace become part of what?Fair value is an exit price in an orderly deal between which parties?What does Ind AS 103 add that IFRS 3 lacks on group reorganisations?Goodwill in Ind AS 103 is an asset that represents what?Which item does Ind AS 103 leave out of its scope?In pooling, the transferor's retained earnings balance is handled how?Does a large minority shareholding in a group company change its common control status?