Recent Posts
Join My Mailing List

Financial Assets: The Business Model Test

The key question to address the accounting treatment of any financial asset is to correctly classify the financial asset as measured at amortized cost or at fair value. The lecture below discusses the requirement of the accounting standard on Financial Instruments on when to use the amortized cost concept by the correct application of Business Model test.


+91 8800 14 55 88

  • Facebook Social Icon
  • Twitter Social Icon
  • YouTube Social  Icon

Name *

Email *

Phone *


© 2011 by AVC Learning Solutions.