Net Carrying Amount: Difference between revisions
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Latest revision as of 17:17, 2 June 2017
Definition
Net Carrying Amount, in the context of IFRS 9 [1], is the Amortised Cost of a financial asset adjusted for any Loss Allowance
Formula
The formula for the net carrying amount simply reflects that fact that it is defined as the amortized cost with the loss allowance deduction
References
- ↑ IFRS Standard 9, Financial Instruments
