02/10/2025 12:10 e m
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CEFA – Certified European Financial Analyst
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Hi,
If someone is reading this, I’m wondering whether the answer to question 11c in the Financial Accounting exercises might be incorrect (please see the attached picture). Shouldn’t the carrying amount of the bond be 104,074?
Under IFRS 9, when a bond is classified as FVOCI (Fair Value Through Other Comprehensive Income) and it's a debt instrument, the amount recorded on the balance sheet should be the amortized cost, not the fair value. Am I missing something?
Kind regards,
Yadira
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14/10/2025 8:42 f m
Hallå Yadira
Bra att du kollar här. Den frågan kan inte jag svara på men jag kollar om det finns någon på EFFAS som vet bättre :).
Hörs / Nisse
