Amortised cost - Revision history

imported>Doug Williamson: Add link.

2016-09-11T06:47:54Z

Add link.

← Older revision		Revision as of 06:47, 11 September 2016
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	* [[Amortisation]]		* [[Amortisation]]
	* [[Amortised cost method]]		* [[Amortised cost method]]
	* [[Mark to market basis]]
	* [[Financial asset]]		* [[Financial asset]]
	* [[Financial liability]]		* [[Financial liability]]
			* [[HTM]]
			* [[Mark to market basis]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Layout.

2016-05-11T10:07:15Z

Layout.

← Older revision		Revision as of 10:07, 11 May 2016
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	The amortised cost of a financial asset or financial liability is:		The amortised cost of a financial asset or financial liability is:

	1. The amount at which it was measured at initial recognition - the "initial amount" - usually cost.		#The amount at which it was measured at initial recognition - the "initial amount" - usually cost.
			#LESS any repayments of principal.
			#LESS any reduction for impairment or uncollectability.
			#ADD or LESS the cumulative amortisation of the difference between the initial amount and the final maturity amount.

	~~2. LESS any repayments of principal.~~

	~~3. LESS any reduction for impairment or uncollectability.~~

	~~4. ADD or LESS the cumulative amortisation of the difference between the initial amount and the final maturity amount.~~

	== See also ==		== See also ==

imported>Doug Williamson: Link with Mark to market basis page.

2014-05-15T11:44:41Z

Link with Mark to market basis page.

← Older revision		Revision as of 11:44, 15 May 2014
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	* [[Amortisation]]		* [[Amortisation]]
	* [[Amortised cost method]]		* [[Amortised cost method]]
			* [[Mark to market basis]]
	* [[Financial asset]]		* [[Financial asset]]
	* [[Financial liability]]		* [[Financial liability]]

	[[Category:~~Accounting_and_Reporting~~]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Categorisation.

2013-07-27T20:25:35Z

Categorisation.

← Older revision		Revision as of 20:25, 27 July 2013
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	* [[Financial asset]]		* [[Financial asset]]
	* [[Financial liability]]		* [[Financial liability]]

			[[Category:Accounting_and_Reporting]]

imported>Kmacharla at 15:26, 28 May 2013

2013-05-28T15:26:25Z

← Older revision		Revision as of 15:26, 28 May 2013
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	* [[Financial asset]]		* [[Financial asset]]
	* [[Financial liability]]		* [[Financial liability]]

imported>Administrator: CSV import

2012-10-23T14:01:14Z

CSV import

New page

The amortised cost of a financial asset or financial liability is:

1. The amount at which it was measured at initial recognition - the "initial amount" - usually cost.

2. LESS any repayments of principal.

3. LESS any reduction for impairment or uncollectability.

4. ADD or LESS the cumulative amortisation of the difference between the initial amount and the final maturity amount.

== See also ==
* [[Amortisation]]
* [[Amortised cost method]]
* [[Financial asset]]
* [[Financial liability]]