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Amortised cost calculator

Technical tool which calculates amortised cost using the effective interest method.

Issued: December 2015
Last reviewed: August 2018

This helpsheet has been issued by ICAEW's Technical Advisory Service to assist ICAEW members in determing the effective rate of interest to be applied and the interest charges to be recognised when holding a financial instrument under the amortised cost model from the borrower's perspective.