Draft international financial reporting standards and the international accounting standards
.Am considering stated that The practice of accounting for impairment of assets measured value by financial cost ตัดจำหน่าย (Mortised Cost) must meet the corresponding concepts
.With the evaluation of impairment loss may occur along the way (Expected Loss Model), which is different from the principle of less value for property is not a property which is in accordance with the financial
.Losses occurring (Incurred Loss Model) currently used, guidelines for such accounts. The perceived benefit or interest from financial assets, based on a
.Real rate of return to analyze present value of expected value of cash to be equal to the fair value of financial assets
.
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