IFRS 9 - Financial Instruments - Amortised Cost Concept and Calculation

Amortised Cost is an important concept used in IFRS 9 - Financial Instruments.
In this video we will understand the concept, do one example and also see how to record the double entries.
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[@alexagbeleye9636]

Excellent and very clear. Thanks so much

[@deepaksethi5671]

Excellent Video. Very Useful Sir

[@VertexLearningSolutionsLLC]

Many many thanks

[@sowmyasampath6986]

Very useful video sir. Thank you so much 😊🙏

[@VertexLearningSolutionsLLC]

Thanks for appreciation. If you linked the video you can share it with friends, we would appreciate that.

[@vuhoang4868]

I have a question here hope you can help me to clarify:
If I am the bond buyer in this case, I gave you today 100 dollar for the bond, but with all the money I am gonna receive in the next five years, discounted, I will only have 92 dollar. So standing on the perspective of a buyer, I will not take this deal, is my rationale correct?

[@VertexLearningSolutionsLLC]

Yes you are correct. This is happening because the coupon rate of bond is less than the discount rate you are using. In other words, the income on bond is less than your cost of capital. So don't invest.

[@vuhoang4868]

@@VertexLearningSolutionsLLC thank you sir, you are the best teacher online out there that I have ever learnt from :)

[@divyaalok5538]

Awesomeness redefined womanhood

[@slimdami]

Excellent and insightful video - how could you account for a loan with a moratorium period where there is no obligation to pay interest or principal for the moratorium period?

[@VertexLearningSolutionsLLC]

If there is an understanding to suspend intetest for sometime, then stop calculating intetest in that period.

[@tagambinga]

@@VertexLearningSolutionsLLC❤ I don’t know

[@surendrabarsode8959]

very clearly explained. thanks.

[@VertexLearningSolutionsLLC]

Thanks for appreciating.

[@user-vi2xy9hl6i]

So how It work when there is variable rate

[@asifmuhammad1704]

Uff absolutely master class how can I join your institution. I am actually clear f1 -f4 , now I am doing f7 I am prepared and sitting for June session sham

[@VertexLearningSolutionsLLC]

Hi. Thanks for appreciation. Pls see all of our courses on
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[@kashyapsushma]

Great video!!

[@VertexLearningSolutionsLLC]

Thanks!

[@Shakra252]

thanks very much
do I need to practice in excel
like the way you are presenting
in the Exam of FR

[@VertexLearningSolutionsLLC]

Yes you do

[@cnaasirshire353]

Who can explain me Effective interest rate please
Thank you in advance

[@healme321]

Thank you sir

[@VertexLearningSolutionsLLC]

Good luck.

[@TheLionHeart1192]

i need further understanding of the equity recognized at the beg of year 1 amounted to 8,000, 1st) is it recognized as OCI at the equity ?, and then 2nd) what will be happened during year 1 till 5 with the equity which recognized with the amount 8000 at the beg of year 1 previously ? Thanks before with this good illustration.

[@VertexLearningSolutionsLLC]

Hi. If I correctly get your point, equity and debt split in the beginning and then recorded some amount as equity and some as debt. The answer is that " equity remains same" and it does not change. Debt will increase with accrued interest and will decrease when you make interest payments.

[@farheenbano1495]

Is there any video to understand the hedging , realized and unrealized derivative loss and gain ? Becuase its in powerpoint presentation but not in video

[@brandonchavez2670]

I understand it when I look up for comprehensive income statement

[@-afandiyevc5183]

where can i find full ifrs 9 videos?

[@awaislove56]

Full video please

[@WithFaizanKhan]

Thank you sir

[@VertexLearningSolutionsLLC]

Welcome