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Ind AS - accounting of Debentures with contingent maturity

Page no : 2

Yasaswi Gomes new (Finance ) (4487 Points)
Replied 06 November 2022

Amount 71.3        
Issue costs          
Initial liability 71.3 76.291 81.63137 87.34557 93.45976
Finance costs 8% 4.991 5.34037 5.714196 6.11419 6.542183
Coupon 5% 0 0 0 0 0
Final liability 76.291 81.63137 87.34557 93.45976 100.0019

 

SEE? Its all the same a 100$ bond with 5 year maturity with 7% EIR and add premium on it. 




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