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Objective

By Entity&apos

Abstract

1. The objective of this Issue is to provide guidance for determining whether an equity-linked financial instrument (or embedded feature) is indexed to an entity's own stock. All paragraphs in this Issue have equal authority. Paragraphs in bold set out the main principles. Copyright © 2008, Financial Accounting Standards Board Not for redistributio

Year: 2007
OAI identifier: oai:CiteSeerX.psu:10.1.1.353.5015
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