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this is a lecture from open tuition to benefit from the lecture you should download the free lecture notes from open tuition com numerical examples this video here will go through the first of examples looking at the held for trading financial asset and also the available for sale financial asset because their recognition and measurements is very similar the next video well look at will look at your amortized cost methodology which is a whole separate world ok Ill leave that for the time being so first example it says that explain how this should be initially and subsequently accounted for in the financial statements so statements of financial position statement of profit or loss you could talk about cash flow if you want but Im not too worried of Robby so it says that Robby purchased the train investment for twenty million dollars so thats going to be isnt it a financial asset we intend to sell it in the near future which is why therefore classified as hell for trading isnt it o
