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DATE * Loans Receivable * 29 LOONS RECEWABLE Financial asset arising from a loan granted by a bank or other financial institution to a borrow or a client.( anog papautang folder Initial measurement ISO Fair value t transaction costs - - ticinsaction bon - Direct originahon eats price meaning the included in the initial amount of loan gionted measurement DO DRODZE Indirect origination costs LED doutright expense 2. SUBSEQUENT MEASUREMENT Amortized cost using effective interest method ...
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