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IFRS 9 - Transaction costs when recognizing equity instrument and FA

VVu6y ago
Dear Sir, I understand the following recognition method regarding transaction costs. Could you please confirm if it is correct: Equity instruments : - Held for trading - FVTPL: Transaction cost will be expensed - Not held for trading - FVTOCI: Transaction cost will added to cost of investment Financial assets: - Amortised Cost: Transaction cost will be added to cost of investment. - FVTOCI: Transaction cost will be added to cost of investment. - FVTPL: Transaction cost will be expensed
stephenwidbergstephenwidbergTutor6y ago#1
Perfect.
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