Nýherji hf. Consolidated Financial Statements for the year 2014* ISK
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Finance costs comprise interest expense on borrowings, unwinding of the discount on provisions, cash discounts, changes in the fair value of financial assets at fair value
Finance expenses comprise interest expense on borrowings, unwinding of the discount on provisions, losses on disposal of available-for-sale financial assets, fair value losses
Financial assets carried at fair value through profit or loss are initially recognised at fair value, and transaction costs are expensed in the income statement.. Financial assets
Changes in the fair value of financial assets held for trading and financial assets at fair value through profit or loss are recognised in the income statement and those in the