Evaluating an instrument on contractual yield basis

A financial instrument should be evaluated on the basis of its contractual yield in addition to it having basic loan features, if it is to be carried at amortised cost. Do you think the implementation guidance to the exposure draft provides enough guidance on this aspect? I feel the implementation guidance is vague on this. 

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hahahhahahahahahha... Cool down bro.. lots of other things need to come.. it will come in phase manner.. and thats only exposure draft.. why ru not sending ur view to inst

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