non-current assets and listed lower.

Measurement

United States' Generally Accepted Accounting Principles (GAAP)

Loan receivables are classified as either held for sale (HFS) or held for investment (HFI) based on management's intent. If a loan receivable is HFS, it is measured at the lower of cost or fair value. Meanwhile, if it is HFI, it is measured at amortized cost.

International Financial Reporting Standards (IFRS)

According to IFRS 9, if a financial asset is held

1.Previous
3.Next