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Amortized Cost Investment E9-4
Pt. 4: Loan Receivable (Financial Asset at Amortized Cost) - Amortization Table Plus More!
Amortization Table (including short-cut in computing amortized cost)
ACC205 20 EFFECTIVE INTEREST METHOD amortized cost FVTOCI FVTPL 1
償却原価モデルへの投資
Bond Investment - Amortized Cost - Sale (BE9.7)
Amortizing a Bond Premium
貸借対照表および I/S 仕訳を使用した債権償却会計
金融商品 - 例 (償却原価) - ACCA Financial Reporting (FR)
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RECEIVABLES
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償却の説明
ASC 326 CECL Accounting Standard Implementation Guide