Murtaza Jafferjee on X: "A swap involving bonds held under amortized cost will require a derecognition (if NPV hit is more than 10%) and remeasurement. If a high discount rate is used
Amortized Cost (What It Means And How It Works: Explained)
Amortized cost of investment on Water Harvesting Structures | Download Table
Amortized cost of different parameters of the PV system | Download Table