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IFRS 9 – Treatment of transaction cost under IFRS9

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 9 – Treatment of transaction cost under IFRS9

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  • September 30, 2025 at 8:12 am #723009
    tonyami
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    What is the treatment for transaction cost under IFRS 9

    September 30, 2025 at 8:37 am #723010
    Stephen Widberg
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    Financial assets – Dr FA Cr Cash
    Financial liability – Dr FL Cr Cash

    Exception if FA or FL is measured at fair value with gains/losses in P&L, then:
    Dr P&L Cr Cash

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