Financial Instrument - Measuring Financial Instrument's Gain or Loss

Measuring Financial Instrument's Gain or Loss

The table below shows how to measure a financial instrument's gain or loss:

Instrument Type
Categories Measurement Gains and losses
Assets Loans and receivables Amortized costs Net income when asset is derecognized or impaired (foreign exchange and impairment recognized in net income immediately)
Assets Available for sale financial assets Deposit account - Fair value Other comprehensive income (impairment recognized in net income immediately)

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