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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!
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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