Ind AS 109, Financial Instruments | Scope | Recognition | Classification


Liabilities are recognized at amortized costs, using the effective interest method. In principle, IAS 39 require the effective interest method to be used to amortise discounts. An entity may also make an irrevocable election at initial recognition for particular investments in equity instruments that would otherwise be measured at fair value through profit or loss to present subsequent changes in fair value in other comprehensive income. The amortized cost of a financial asset or liability is calculated, applying the effective interest rate method, from the. English The entity accretes the discount to profit or loss using the effective interest rate method.

"Effektivzinsmethode" English translation


Omnivore Shore a recovered vegetarian takes on two practicing vegetarians over who should eat what and why. The Benefits and Risks of Raw Milk Host Randy Shore welcomes raw milk activist Jackie Ingram and farmer Alice Jongerden of Home on the Range Dairy.

Do the health benefits of raw milk outweigh the potential risks. Are the benefits proven.