Artículo 23. IAS 12 Paragraph 23

In accordance with IAS 32 Financial Instruments: Presentation the issuer of a compound financial instrument (for example, a convertible bond) classifies the instrument’s liability component as a liability and the equity component as equity. [ Refer: IAS 32 paragraphs 28⁠–⁠32 ] In some jurisdictions, the tax base of the liability component on initial recognition is equal to the initial carrying amount of the sum of the liability and equity components. The resulting taxable temporary difference arises from the initial recognition of the equity component separately from the liability component. Therefore, the exception set out in paragraph 15(b) does not apply. Consequently, an entity recognises the resulting deferred tax liability . In accordance with paragraph 61A , the deferred tax is charged directly to the carrying amount of the equity component. In accordance with paragraph 58 , subsequent changes in the deferred tax liability are recognised in profit or loss as deferred tax expense (income) . [ Refer: Illustrative Examples Part A paragraph 9 Illustrative Examples: Illustrative computations and presentation example 4 ]