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Investment in debt- Transaction cost

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Investment in debt- Transaction cost

  • This topic has 3 replies, 3 voices, and was last updated 6 years ago by somira10.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • November 21, 2018 at 9:06 pm #485434
    somira10
    Member
    • Topics: 7
    • Replies: 3
    • ☆

    Hi Sir,
    For an investment in debt classified at amortised cost, do we expense any transaction cost or do we add it to the b/f value in the amortised cost table for year 1?

    November 23, 2018 at 8:59 am #485567
    kayzah
    Member
    • Topics: 18
    • Replies: 48
    • ☆☆

    Hi,

    According to my understanding transaction costs are expensed in P/L only for Financial assets classified at FV through P/L.

    Otherwise, they are capitalised.

    November 27, 2018 at 4:53 pm #486167
    wyyy
    Member
    • Topics: 24
    • Replies: 22
    • ☆

    Hi,
    For investment in debt measured at amortised cost, the transaction cost will added to its initial measurement. Fair value + transaction cost, will be its bal b/d

    Only financial asset measured at FVTPL the transaction cost will expensed to P/L

    December 5, 2018 at 9:25 pm #487749
    somira10
    Member
    • Topics: 7
    • Replies: 3
    • ☆

    Thank you guys for your help.

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