Work

Amortized Cost and Impairment – An Application

Year: 2025

Type: article

Abstract: The amortized cost of a financial asset or financial liability is the amount at which it is measured on initial recognition, less any repayments made, plus or minus the cumulative amortization (using the effective interest method) of any difference between the initial amount and the maturity amount, and less any reduction for impairment or uncollectible (IAS 27, paragraph 5). This work aims to present a review of the topic and a concrete application, showing how this topic can be worked on.

Source: International Journal of Social Science and Human Research

DOI: 10.47191/ijsshr/v8-i3-49

Authors: ISCAP-P Porto, Eduardo Sá e Silva, Adalmiro Pereira, ISCAP-P Porto, Tânia Teixeira, ISCAP-P Porto

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W4408943833

FWCI:

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