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View Full Version : How to fair value government bonds under available for sale category


skiribaika
Sep 17, 2010, 04:48 AM
A retirement benefit scheme purchase a government bond from the central bank, however during the year, some part of that bond was sold and since the intent/ability to hold it to maturity has been revoked, it should be reclassified to the available for sale category as per IAS 39. The question is how do you in practice obtain the fair value of that bond?