Ind AS 109 / IFRS 9

Effective Rate of Interest – EIR
Effective Rate of Interest (EIR) The effective interest rate, also known as the annual percentage rate (APR), is the true cost of borrowing money. It takes into account not only...
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Accounting for Investments – Volume 1
Accounting for Investments – Volume 1 Accounting for Investments  Volume 1 attempts to give an exhaustive treatment of various accounting entries that should be recorded by any entity holding any...
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Debt instrument measured at FVOCI
Debt instrument measured at FVOCI For financial assets that are debt instruments measured at FVOCI, both the amortised cost and the fair value of the instrument are relevant. The reason...
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Accounting treatment for FVOCI Instruments
Accounting treatment for FVOCI Instruments Is there any difference between the accounting treatment for equity instruments and debt instruments classified as Fair Value Through Other Comprehensive Income (FVOCI)?  The answer...
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Effective interest Rate
Effective interest Rate Effective interest rate - definition The rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial asset or financial liability...
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Modification of contractual cash flows
Modification of contractual cash flows Modification due to renegotiation When the contractual cash flows of a financial asset are renegotiated or otherwise modified and the renegotiation or modification does not...
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