Amortized Cost and Impairment – An Application

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.

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Publication Details

Journal
International Journal of Social Science and Human Research
Published
2025-03-28
DOI
https://doi.org/10.47191/ijsshr/v8-i3-49
Primary Topic
Life Cycle Costing Analysis
Type
article
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article

Amortized Cost and Impairment – An Application

Adalmiro Pereira, Tânia Teixeira, Eduardo Sá e Silva
International Journal of Social Science and Human Research
Life Cycle Costing Analysis
article

Amortized Cost and Impairment – An Application

Adalmiro Pereira, Tânia Teixeira, Eduardo Sá e Silva
article en

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.

International Journal of Social Science and Human ResearchVol. 08(03)
Openalex Percentile: Top 92%
Life Cycle Costing Analysis
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Amortized Cost and Impairment – An Application — Adalmiro Pereira, Tânia Teixeira, et al. · International Journal of Social Science and Human Research (2025) | TGRS Research Map | TGRS