Bright Minds Biosciences (DRUG) - 2024 Q4 - Annual Report

A financial asset measured at amortized cost is initially recognized at fair value plus transaction costs directly attributable to the asset. After initial recognition, the carrying amount of the financial asset measured at amortized cost is determined using the effective interest method, net of impairment loss, if necessary. - 45 - ii. Financial assets measured at FVTOCI A financial asset measured at fair value through other comprehensive income is recognized initially at fair value plus transaction costs ...