IBBI Registered Valuer  •  Securities & Financial Assets  •  Reg. No. IBBI/RV/16/2025/16044  •  M.No. 458787  •  Pan-India Practice     •     IBBI Registered Valuer  •  Securities & Financial Assets  •  Reg. No. IBBI/RV/16/2025/16044  •  M.No. 458787  •  Pan-India Practice
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Tag: CCD Valuation

Valuation of CCDs, CCPS, and Convertible Instruments — Ind AS 109, Ind AS 32, and Option Pricing for Indian Companies

Compulsorily convertible instruments — including Compulsorily Convertible Debentures, Compulsorily Convertible Preference Shares, and warrants — have become the dominant capital structure

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Financial Instrument Classification under Ind AS 32 — Debt vs Equity, Compound Instruments, and Perpetual Securities

The classification of financial instruments as debt or equity under Ind AS 32 is one of the most consequential accounting judgments

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