Methods for measurement of Financial Assets & Financial Liabilities

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..... holding till maturity. i.e., Intention to collect only contractual cash flows (Interest Principal). Fair Value through other comprehensive income [FVTOCI] Financial Assets held for some specific time period and to sell it before maturity i.e., Intention to collect contractual cash flows Cash Flow from Sales of Asset. Fair Value through Profit or Loss [FVTPL] Financial Assets are .....

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..... t Upon initial recognition all financial liabilities are measured at Fair Value. Subsequently, Financial Liabilities are generally measured at Amortised Cost Method (ACM) only. Note:- Only following 2 Financial Liabilities should be measured at FVTPL Derivative Financial Liability, liabilities that meet the definition of held for trading . Financial Guarantee - Manuals - Rea .....

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