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Chapter 11
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.
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