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Under IFRS, loans and receivables are to be reported on the balance sheet at:

a) amortized cost

b) amortized cost adjusted for estimated loss provisions

c) historical cost

d) replacement cost.visions

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Question added by Deleted user
Date Posted: 2015/12/13
Deleted user
by Deleted user

Answer  b  is the right option .

هيثم ناجى
by هيثم ناجى , محاسب اول , الفيوم لصناعة السكر

according to the principle of historical cost the answer is 

c) hitorical cost

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