• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

December 2025 ACCA Exam Results

Post comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2026 exams.
Get your discount code >>

financial instruments

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › financial instruments

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • August 31, 2019 at 7:23 pm #543980
    mehazia
    Participant
    • Topics: 54
    • Replies: 6
    • ☆☆

    sir,
    In which case of the amortised cost calculation would we not calculate interest like the follows
    amt * effective interest – cash received…
    and what was the formula for that case also
    I know the issue but can’t seem to recall.
    sorry..

    September 1, 2019 at 11:53 am #544051
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7221
    • ☆☆☆☆☆

    Hi,

    Amortised cost is applied to financial assets that meet the business model and contractual cash flow test. It is applied to financial liabilities that are not held at fair value.

    Thanks

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Naomi23 on The nature and structure of organisations – ACCA Paper BT
  • Sergiu on FA Chapter 8 Questions Irrecoverable Debts and Allowances
  • kevster2352 on Activity Based Costing part 1 – ACCA Performance Management (PM)
  • nizullah@hotmail.com on Basic group structures – Introduction – ACCA Strategic Business Reporting (SBR) lectures
  • John Moffat on Activity Based Costing part 1 – ACCA Performance Management (PM)

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in