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Dear Sir,
For investment in debt (IID) measured FVTOCI,
– is it present as IID net of loss allowance In SOFP?
– is this double entry correct?
Dr SOPL
Cr IIDThank you.
Bad debts to P&L, as you say.
In the exam – don’t write journals unless you are asked for ‘adjustments’ – I know you know this, but journals are not explanations 🙂
Table at top of page 11 of the below is helpful:
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