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3 Cards in this Set
- Front
- Back
Bonds payable |
A) amortised cost using effective interest method B) fv thru p/l |
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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 |
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What is the recoverable amount of a non current asset hfs? |
Higher between FV-CTS & VALUE IN USE |