FRF7

Syllabus B5. Financial Instruments - Amortised Cost 6 / 15

d) Indicate for the following categories of financial instruments how they should be measured and how any gains and losses from subsequent measurement should be treated in the financial statements: 
i) amortised cost

f) Apply the requirements of relevant accounting standards to the issue and finance costs of: 
ii) redeemable preference shares and debt instruments with no conversion rights (principle of amortised cost)
Financial Instruments - Amortised Cost