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• [SBR] IFRS 13 - Fair value measurement FV는 up-to-date value이기 때문에, faithful representation 잘 반영하고, relevance도 잘 반영함 3가지 inputs으로 FV measure할 Volume of trades) 3가지 approaches가있음. 1) Cost approach : tangible asset or liability 측정시 좋음 2) Market blog.naver.com · 2020.07.24
• Financial bond R Bond issuer (borrower), principal (par value, face value), coupon rate (amount of interest), maturity date , but it does not necessarily determine the value of the asset. blog.naver.com · 2017.05.08
• Interest Capitalization costs that are directly attributable to the acquisition, construction or production of a qualifying asset form part of the cost of that asset and, therefore, should be capitalised. blog.naver.com · 2015.01.07
• Interest Capitalization by IFRS costs that are directly attributable to the acquisition, construction or production of a qualifying asset form part of the cost of that asset and, therefore, should be capitalised. blog.naver.com · 2011.05.07