term1 Definition1term2 Definition2term3 Definition3
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Bonds payable
A) amortised cost using effective interest method
B) fv thru p/l
Change in classification of non current asset held for sale - not to sell anymore or criteria not met anymore
Lower between its CARRYING AMOUNT had it not been held for sale & RECOVERABLE AMOUNT
What is the recoverable amount of a non current asset hfs?
Higher between FV-CTS & VALUE IN USE
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