This document outlines the initial recognition and subsequent measurement of financial assets according to International Accounting Standard (IAS) 39. It details the classification of financial assets, their initial recognition at fair value, and subsequent measurement based on classification. The document also covers loans and receivables, their measurement at amortized cost using the effective interest rate method, and conditions for derecognition of financial assets.
documents/vol00010-efta01367133-pdf.pdf
{"title":"Financial Instruments: Initial recognition and subsequent measurement","document_date":"2015-07-20","document_type":"financial","document_subtype":"financial statement","reference_numbers":["DB-SDNY-0058661","SDNY_GM_00204845","EFTA01367133"]}