Assertion: debt instrument | /r/CapableOf | meet condition
Facets:
value: in paragraph
type: TEMPORAL
Source sentences:
text: In addition because Section 11 requires debt instruments that meet the conditions in paragraph 11.9 to be measured at the end of each reporting period at amortised cost (and hence the use of the effective interest method), this article has examined the principles in the use of such a method.