Page 133 - FR Integrated Workbook 2018-19
P. 133
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.
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