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Financial assets and financial liabilities

4.3 Measurement: investments in debt

Investments in
debt

Amortised
FVOCI FVPL
cost

Initial recognition Initial recognition Initial recognition
Fair value plus costs Fair value plus costs Fair value
(costs w/o to SPL)

Subsequent Subsequent Subsequent
treatment treatment treatment
Interest income is Interest income is Revalue each
recognised at the recognised at the reporting date with
effective rate. effective rate, as for gain or loss taken to

amortised cost. SPL.

Revalue each
reporting date with
gain or loss taken to
OCI.

Illustrations and further practice

Now try TYU questions 4 and 5 from Chapter 10.

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