RegularWay_transactions - Amounts to be Recorded for a...

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Amounts to be Recorded for a Purchase of a Financial Asset SETTLEMENT DATE ACCOUNTING HTM investments AFS FVTPL 29 December 20X1 -- -- -- -- -- -- 31 December 20X1 -- Dr receivable 2 Dr receivable 2 -- Cr equity 2 Cr profit or loss 2 Description with the increase in FV to date with the increase in FV to date 4 January 20X2 -- Dr receivable 1 Dr receivable 1 -- Cr equity 1 Cr profit or loss 1 Dr asset 1,000 Dr asset 1,003 Dr asset 1,003 Cr cash 1,000 Cr cash 1,000 Cr Cash 1,000 -- Cr receivable 3 Cr receivable 3 Description Classification of the asset subsequent to acquisition with the amount contracted to pay for the asset with the amount contracted to pay for the asset and changes in its FV since trade date with the amount contracted to pay for the asset and changes in its FV since trade date
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Amounts to be Recorded for a Purchase of a Financial Asset TRADE DATE ACCOUNTING HTM investments AFS FVTPL 29 December 20x1 Dr asset 1,000 Dr asset 1,000 Dr asset 1,000 Cr liability 1,000 Cr liability 1,000
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RegularWay_transactions - Amounts to be Recorded for a...

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