• No results found

Nýherji hf. Consolidated Financial Statements for the year 2014* ISK

N/A
N/A
Protected

Academic year: 2021

Share "Nýherji hf. Consolidated Financial Statements for the year 2014* ISK"

Copied!
39
0
0

Loading.... (view fulltext now)

Full text

Loading

References

Related documents

Finance costs comprise interest expense on borrowings, foreign currency losses, changes in the fair value of financial assets at fair value through profit or loss and impairment

c) financial assets measured to fair value through profit or loss. Available-for-sale financial assets are held at fair value. A gain or loss on an available-for-sale financial asset

Available-for-sale financial assets and financial liabilities at fair value through profit or loss are measured after the acquisition date at fair value.. Financial assets

Gains and losses arising from changes in the fair value of the 'financial assets or financial liabilities at fair value through profit or loss' category are presented in the

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