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Term: Financial assets at amortised cost
Standard Label: Financial assets at amortised cost
Name: ifrs-full:FinancialAssetsAtAmortisedCost
Identifier: ifrs-full_FinancialAssetsAtAmortisedCost
Documentation: The amount of financial assets at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and adjusted for any impairment. [Refer: Financial assets]
Category of Term: Concept
References: IFRS 7 8 f
Balance type: debit
Period type: instant
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:31:29 AM

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