Ey.com/IFRS New proposals for financial instruments at ...

shipping companies – Reminders and Updates . PwC 2 Training Agenda 1. Accounting for long term debt ... Amortized to interest expense using the “effective interest method” Straight-line may be used only if difference (per year, and ... •Imputed interest •Amortization of discount or premium related to borrowings •Amortization of debt ... ................
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