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OTHER FINANCIAL ITEMS | 6 Months Ended
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Jun. 30, 2024
Other Financial Items [Abstract] |
OTHER FINANCIAL ITEMS | OTHER FINANCIAL ITEMS Other financial items, net comprise of the following items:
| Six months ended |  |
(in thousands of $) | June 30, 2024 |  | June 30, 2023 |  |
Change in allowance for expected credit losses | (214) |  |  | 402 |  |  |
Other items | (1,202) |  |  | (1,492) |  |  |
Total other financial items, net | (1,416) |  |  | (1,090) |  |  |
The Company recognizes, among other things, a measurement of expected credit losses for financial assets held at the reporting date, based on historical experience, current conditions and reasonable supportable forecasts. Other items in the six months ended June 30, 2024 include a net loss of $0.4 million arising from foreign currency translations (six months ended June 30, 2023: loss of $1.7 million). Other items also include bank charges and fees relating to loan facilities.

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- Definition The entire disclosure for other income or other expense items (both operating and nonoperating). Sources of nonoperating income or nonoperating expense that may be disclosed, include amounts earned from dividends, interest on securities, profits (losses) on securities, net and miscellaneous other income or income deductions. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 720 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/720/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Topic 610 -Publisher FASB -URI https://asc.fasb.org/610/tableOfContent + Details
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