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Methods for measurement of Financial Assets & Financial Liabilities
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....l maturity. i.e., Intention to collect only contractual cash flows (Interest & Principal). * Fair Value through other comprehensive income [FVTOCI] - Financial Assets held for some specific time period and to sell it before maturity i.e., Intention to collect contractual cash flows & Cash Flow from Sales of Asset. * Fair Value through Profit or Loss [FVTPL] - Financial Assets are held with obj....