SBR Topic Explainer: Financial Instruments- Financial assets

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  • Опубликовано: 23 ноя 2024

Комментарии • 8

  • @tomclendonaccasbronlinelec7226
    @tomclendonaccasbronlinelec7226 6 месяцев назад +12

    I hope you find the video useful

    • @suzannepeart3645
      @suzannepeart3645 6 месяцев назад +1

      Great tip anout practice practice practice - I'm a rubbish swimmer and I hate cold but I will heed your advice and practice practice practice - better to fail a mock than the exam. Thanks- listening to your podcasts too!

    • @tomclendonaccasbronlinelec7226
      @tomclendonaccasbronlinelec7226 5 месяцев назад

      @@suzannepeart3645 Brilliant !!! thank you for your thank you

    • @paulisingoma2620
      @paulisingoma2620 17 дней назад

      is it the fact that the future returns are uncertain that this fails the test for SPPI?

  • @lijun7209
    @lijun7209 3 месяца назад +2

    Hi Tom, thank you for this valuable video, with the example of fish, I don't understand why we have to use amortised cost to measure the debt instrument under FVTOCI ? your note clearly says the difference will go to OCI, i think this difference should be between initial recognised amount and fair value at year end. am I wrong? Jun

    • @lijun7209
      @lijun7209 3 месяца назад +2

      I got it now, after watching the rest of explanation. Amortised cost is still in there even we choose FVOCI. thanks!

    • @shivajith7161
      @shivajith7161 Месяц назад

      @@lijun7209 is it always like that please reply

  • @shahnasp6710
    @shahnasp6710 4 месяца назад

    Is there video with explanation for De-recognition assets (factoring) & Impairment of assets (ECL) topics ?
    Can you plz give me the link for this video?