在cost model 下,Under IFRS, recoveries are allowed except for goodwill ,
but still no allowance for written up。请问后面半句话是什么意思?but still no allowance for written up ?recovery 和write up 不是一个意思吗?允许recovery 但又不允许write up?
另外,这个知识点中关于recovery 的部分也是最高只允许recover 到原值吗?
已回答
option-adjusted spread的描述,应该是Z-Spread减去call option or put opiton吧???