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Hello Sir,
For fin.instruments we use the amortisation this way.
°Fin liab × Irr-(Coupon%)However in Lease It’s the
{°Lease liab-Lease payment}=O/S-interest.Why are the order different for each
Amortisation
I mean,
The IFRS 9
Liabilities is multiplied by IRR then coupon in deductedWhilst In IFRS 16
liabilities is first deducted by lease payments then multiples by InterestIFRS 16
Payments in advance – deduct payments before calculating interest
Payments in arrears – calculate interest before deducting payments.
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