https://caparveensharma.com/articles/eir-amortised-cost-under-ind-as-109-ca-final
EIR & Amortised Cost Under Ind AS 109 | CA Final — CA Parveen Sharma | CA Parveen Sharma
Master effective interest rate (EIR) and amortised cost calculation with transaction costs under Ind AS 109. Step-by-step guide for CA Final students.
ind asca finaleiramortisedcost