Sample PSAB Notes to Financial Statements

For financial instruments measured using amortized cost, the effective interest rate method is used to determine interest revenue or expense. (Please note that PS 3450.81 to .84 specify some disclosure requirement for financial instruments included in the fair value category and define a fair value hierarchy, i.e., level. s. 1, 2 and 3. Each financial instrument in a fair value category must ... ................
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