The liability component is measured at amortised cost at an effective interest rate of 5.90% per annum. glencore.com 負債部分每年以5.90%的實際利率 按攤銷成本 計 量。 glencore.com Other financial liabilities are measured at amortised cost using the effective interest method. legco.gov.hk 其他...
aTrade and other receivables are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method, less provision for impairment. 贸易和其他可接收最初被认可在公平的价值和随后被测量在被折旧的费用运用有效的兴趣方法,向损伤的较少供应。[translate]...
aMost sales are made on the basis of normal credit terms, and the receivables do not bear interest. Where credit is extended beyond normal credit terms, receivables are measured at amortised cost using the effective interest method. At the end of each reporting period, the carrying amounts of...
For financial assets measured at amortised cost, if, in a subsequent period, the amount of impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment losses was recognised, the previously recognised impairment loss is reversed through profit or lo...
Under IFRS 9 an equity instrument can be measured under which two options?fankui@gaodun.com
For financial assets measured at amortised cost, if, in a subsequent period, the amount of impairment loss decreases and [...] equitynet.com.hk 就以攤銷成本列值之金融資產而言 ,倘 減值虧損款額於往後期間減少,而有關減少與確認減值虧 損後發生的事項有客觀關係,則過往確認之減值虧損將透過損益...
For financial assets measured at amortised cost, if, in a subsequent period, the amount of impairment loss decreases and [...] equitynet.com.hk 就以攤銷成本列值之金融資產而言 ,倘 減值虧損款額於往後期間減少,而有關減少與確認減值虧 損後發生的事項有客觀關係,則過往確認之減值虧損將透過損益...
[...] amortised cost, an impairment loss is recognised in profit or loss when there is objective evidence that the asset is impaired, and is measured as the difference between the asset’s carrying amount and the present value of the estimated future cash flows discounted at [...] equity...
an event occurring after the impairment losses was recognised, the previously recognised impairment loss is reversed through profit or loss to the extent that the carrying amount of the asset at the date the impairment is reversed does not exceed what the amortised cost would havebeenhadthe...
financial assets carried at amortised cost, the impairment loss is measured as the difference between the asset’s carrying amount [...] wharfholdings.com 就以攤銷成本列賬的貿易及其它流動應收賬及其它金融資產而言,減值虧 損 是以 資產 的賬面金額與 以 其初 始實 際利率(即在 初始確認有關資...