Example: quiz answers
Search results with tag "Initial recognition"
3. FINANCIAL ASSETS Classification and initial recognition
www.sogefigroup.com4. available-for-sale financial assets. The classification depends on the purpose for which assets are bought and held. Management decides on their initial classification at the time of initial recognition, subsequently checking that it still applies at the end of each reporting period.
In depth A look at current financial reporting issues - PwC
www.pwc.chOther financial assets, such as loans (both inter-company and external to the group), ... classification and measurement under IFRS 9. ... there is a significant financing component. Similarly, where changes occur after initial recognition as a result of customer disputes, discounts provided or other