以下是高顿网校小编为学员整理的：p2公司报告，供学员参考。
 
　　MEASUREMENT OF FINANCIAL INSTRUMENTS
 
　　Financial assets
　　Initial measure: Financial assets should initially be measured at cost = fair value
　　Subsequently they should be re-measured to fair value except for
　　(a) Loan and receivables not held for trading
　　(b) Other held-to-maturity investments
　　(c) Financial assets whose value cannot be reliably measured
　　Under IFRS9, financial assets are measured either at amortised cost, using the effective interest method, or at fair value.
 
　　Key terms:
　　Amortised cost of a financial asset or financial liability is the amount at which the financial asset or liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortization of any difference between that initial amount and the maturity amount, and minus any write-down (directly or through the use of an allowance account) for impairment or uncollectability.
　　The effective interest method is a method of calculating the amortised cost of a financial instrument and of allocating the interest income or interest expense over the relevant period.
　　The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument to the net carrying amount of the financial asst or liability.
　　Investment whose fair value cannot be reliably measured should be measured at cost.
 
　　高顿网校小编寄语：自信是成功的先决条件。

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