4. Financial liabilities other than FVPL liabilities are initially measured at fair value plus transaction costs. 5. Amortized cost financial liabilities are subsequently measured at the present value of the cash outflows from the instrument. 6. Financial liabilities may be subsequently reclassified between the amortized cost and fair value measurement categories.
4. Financial liabilities other than FVPL liabilities are initially
measured at fair value plus transaction costs.
5. Amortized cost financial liabilities are subsequently measured
at the present value of the
6. Financial liabilities may be subsequently reclassified between
the amortized cost and fair value measurement categories.
7. Trade payables and other liabilities that are part of an entity's
they are expected to be settled beyond one year.
8. According to PAS 1, a currently maturing debt that the entity's
management intends to refinance is presented as noncurrent.
9. According to PFRS 15, if an entity expects that a portion of gift
certificates sold will not be redeemed, the entity recognizes the
expected breakage amount as revenue in proportion to the
pattern of rights exercised by customers.
10. Unearned revenue is revenue that is earned but not yet collected
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