FS IFRS Q4 2014 FINAL Released
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Other than those classified as financial assets and liabilities at fair value through profit and loss, all the interest income and interest expense generated from
If the entity has designated a financial liability as at fair value through profit or loss, and is required to present the effects of changes in that liability’s credit risk in
IFRS 9 IAS 39 IFRS 9 Classification of financial liabilities Two categories: -Fair value through profit or loss (FVTPL) -Amortized cost. No
menetapkan klasifikasi atas liabilitas keuangan pada saat pengakuan awal. Financial liabilities are classified as financial liabilities at fair value through profit or
The Group classifies its financial liabilities into two categories (i) at fair value through profit or loss and (ii) financial liabilities measured at amortized cost. Pada tanggal
classified as financial assets at fair value through profit or loss, loans and receivables, held-to-maturity investments, or available-for-sale financial assets, as
The University has derivative assets including embedded derivatives, included under this category, that are presented as Financial Assets at Fair Value through Profit or Loss account in
The University has derivative assets including embedded derivatives, included under this category, that are presented as Financial Assets at Fair Value through Profit or Loss account in
