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Korea IFRS Manager

Korea IFRS Manager (IFRS관리사, South Korea)

Liabilities Equity LeasesEnglish

Practice session

Under K-IFRS 1109 (Financial Instruments / 금융상품), how are transaction costs (사채발행비) treated upon initial recognition of a financial liability measured at Amortized Cost (상각후원가측정 금융부채)?

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