Page 175 - SBR Integrated Workbook STUDENT S18-J19

Financial instruments

4.3 Measurement: investments in debt

Investments in
debt

Amortised
FVOCI FVPL
cost

Initial recognition:
Fair value plus costs
Initial recognition: Initial recognition:
Fair value plus costs Subsequent Fair value
treatment:

Subsequent Interest income is Subsequent
treatment: recognised at the treatment:
Interest income is effective rate. Revalue each
recognised at the reporting date with
effective rate. Revalue each gain or loss in P/L.
reporting date with
gain or loss in OCI.

169