PRACHEETI
asked almost 2 years ago
What are the are measured at amortised cost as a result of the transition to IFRS 9 ?
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Doel Mehra
answered almost 2 years ago
It measured at amortised cost as a result of the transition to IFRS 9:
- The fair value of the financial assets or financial liabilities at the end of the reporting period.
- the fair value gain or loss that would have been recognised in profit or loss or other comprehensive income during the reporting period if the financial assets or financial liabilities had not been reclassified.
- The effective interest rate determined on the date of reclassification.
- the interest income or expense recognised.
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