Under IFRS recording for the issuance of Bonds Payable, the Discount on Bonds Payable and the Paid-in Capital-Convertible Bonds could be utilized.

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Under IFRS, both Discount on Bonds Payable and Paid-in Capital-Convertible Bonds can be utilized for recording the issuance of Bonds Payable. The Discount on Bonds Payable account represents the difference between the face value of the bond and the amount of cash received for the bond, while the Paid-in Capital-Convertible Bonds account represents the amount of additional paid-in capital received for the bond if it is convertible into common stock.

Under IFRS Recording for the Issuance of Bonds Payable, the Discount