IFRS 9 Financial instruments

The Best 1 Perfect Read – Performance obligations at a point in time

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Performance obligations at a point in time or in full ‘Performance obligations satisfied at a point in time’) and Performance obligations satisfied over time are the two choices in IFRS 15. Performance obligations at a point in time Determine over time To determine whether revenue allocated to a performance obligation should be recognised over time, … Read more

Best example Amortised cost and EIR calculations

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Topics hide Amortised cost at subsequent periods: a numerical example Amortised cost and EIR calculations Example Amortised cost and EIR calculations Example Fixed rate debt instrument with a prepayment option Example Revision of estimates Example Floating rate instrument without a prepayment option Example Fixed-rate debt instrument with interest step-up Example Amortised cost and EIR calculations … Read more