SBR Topic Explainer: Financial Instruments- Financial assets

I hope you find the video useful

Is there video with explanation for De-recognition assets (factoring) & Impairment of assets (ECL) topics ?
Can you plz give me the link for this video?

Hi Tom, thank you for this valuable video, with the example of fish, I don't understand why we have to use amortised cost to measure the debt instrument under FVTOCI ? your note clearly says the difference will go to OCI, i think this difference should be between initial recognised amount and fair value at year end. am I wrong? Jun