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Loans receivable are initially measured at fair value plus direct origination costs and minus origination fees. The effective interest rate on the loan may be higher or lower than the stated rate depending on initial measurement differences from the face value. Loans receivable are typically measured at amortized cost if held to collect contractual cash flows, but can also be measured at fair value through profit or loss or other comprehensive income. Financial assets are considered impaired if events occur

Author

soonie lee

Language

EN