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Loan note issue cost

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Loan note issue cost

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
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  • May 29, 2017 at 5:28 pm #388813
    evelynlzy
    Member
    • Topics: 11
    • Replies: 5
    • ☆

    Hi Sir,
    I’ve came across to a question regarding loan note issued and the answer states that incurred issue cost not supposed to be charged to SOPL, can you please explain to me the reason?
    Isn’t transaction costs supposed to be expenses off?

    Thanks a lot and have a nice day!

    May 29, 2017 at 7:54 pm #388840
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    This is from the IASPLUS website on IFRS 9:

    “Initial measurement of financial instruments

    All financial instruments are initially measured at fair value plus or minus, in the case of a financial asset or financial liability not at fair value through profit or loss, transaction costs”

    OK?

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  • The topic ‘Loan note issue cost’ is closed to new replies.

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