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Clarity in financial reporting - Deloitte

income, the lender needs to measure the expected credit loss under AASB 9’s ... the following considerations ... instrument does not meet the definition of equity in AASB 132 for Subsidiary B but rather represents a financial liability. Therefore, Parent A should not consider this instrument to form part of an ‘interest in a subsidiary ...

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  Liability, Considerations, Lender

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