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- W4242382092 abstract "For financial instruments that are measured at amortised cost, transaction costs are subsequently included in the calculation of amortised cost using the effective interest method and, in effect, amortised through profit or loss over the life of the instrument. A business model is normally determined at a level that reflects how groups of financial assets are managed together to achieve a particular business objective and not at individual instrument level. This chapter presents derivatives and derivative financial instruments followed by hedging activities. An entity may choose to designate a hedging relationship between a hedging instrument and a hedged item. Some financial instruments are issued which have contingent settlement provisions—that is, which may or may not require the issuer/obligor to utilise its resources in subsequent settlement. The group foreign currency risk exposure from recognised assets and liabilities arises primarily from non-current foreign borrowings and investments in foreign companies denominated in euros." @default.
- W4242382092 created "2022-05-12" @default.
- W4242382092 date "2020-05-26" @default.
- W4242382092 modified "2023-10-18" @default.
- W4242382092 title "FINANCIAL INSTRUMENTS" @default.
- W4242382092 doi "https://doi.org/10.1002/9781119699415.ch24" @default.
- W4242382092 hasPublicationYear "2020" @default.
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