IFRS 9 Amortized Cost & Effective Interest Method: Example + Journal Entries

Learn how to calculate amortized cost under IFRS 9 using the effective interest method. In this video, I explain: 00:00 Coupon is not always the same as interest expense/revenue 00:55 Amortized cost 01:36 Effective interest method 01:59 Effective interest rate 02:15 Example: introduction 03:10 Excel: setting up amortized cost table + calculations 06:05 Excel: journal entries + final check Online IFRS course by Silvia, CPDbox: https://www.cpdbox.com/ifrs-kit/ More IFRS financial instruments videos:    • IFRS 9 Financial Instruments summary (appl...   Subscribe to Silvia’s free IFRS newsletter: https://www.cpdbox.com/ #IFRS #IFRS9 #FinancialInstruments #Accounting #IFRSaccounting