FVTOCI - Revision history

imported>Doug Williamson: Remove surplus link.

2022-01-29T19:02:15Z

Remove surplus link.

← Older revision		Revision as of 19:02, 29 January 2022
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	*[[FVTPL]]		*[[FVTPL]]
	*[[Statement of profit or loss and other comprehensive income]]		*[[Statement of profit or loss and other comprehensive income]]
	* [[IAS 39]]
	* [[IFRS 9]]		* [[IFRS 9]]
	* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]		* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]

imported>Doug Williamson: Categorise.

2018-02-28T10:18:05Z

Categorise.

← Older revision		Revision as of 10:18, 28 February 2018
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	* [[IFRS 13]]		* [[IFRS 13]]
	* [[Statement of comprehensive income]]		* [[Statement of comprehensive income]]

			[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Layout.

2016-08-18T10:40:18Z

Layout.

← Older revision		Revision as of 10:40, 18 August 2016
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	FVTOCI describes an accounting treatment for changes in the fair values of derivative instruments.		FVTOCI describes an accounting treatment for changes in the fair values of derivative instruments.


	Under FVTOCI, changes in fair value are ''not'' reported as part of profit or loss (earnings) for the period.		Under FVTOCI, changes in fair value are ''not'' reported as part of profit or loss (earnings) for the period.

imported>Doug Williamson: Update.

2016-08-18T10:39:57Z

Update.

← Older revision		Revision as of 10:39, 18 August 2016
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	Fair Value Through the statement of Other Comprehensive Income.		Fair Value Through the statement of Other Comprehensive Income.

	~~Changes~~ in fair ~~value are ''not'' reported through the statement~~ of ~~profit or loss~~.		FVTOCI describes an accounting treatment for changes in the fair values of derivative instruments.

	~~Instead through~~ the ~~statement of other comprehensive income~~.		Under FVTOCI, changes in fair value are ''not'' reported as part of profit or loss (earnings) for the period.

			Instead they are reported as part of 'other comprehensive income'.

	~~In practice, the statement of profit or loss and the statement of other comprehensive income may be presented as a single combined statement.~~

	~~However, in any event the~~ FVTOCI ~~item will not appear~~ in ~~the statement of profit or loss part~~.		The consequence of FVTOCI treatment is to avoid volatility in reported earnings.

imported>Doug Williamson: Updated

2016-08-18T09:00:08Z

Updated

← Older revision		Revision as of 09:00, 18 August 2016
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	In practice, the statement of profit or loss and the statement of other comprehensive income may be presented as a single combined statement.		In practice, the statement of profit or loss and the statement of other comprehensive income may be presented as a single combined statement.

	However, in any ~~even~~ the FVTOCI item will not appear in the statement of profit or loss part.		However, in any event the FVTOCI item will not appear in the statement of profit or loss part.


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	*[[Fair value]]		*[[Fair value]]
	*[[FVTPL]]		*[[FVTPL]]
	*[[Statement of other comprehensive income]]
	*[[Statement of profit or loss and other comprehensive income]]		*[[Statement of profit or loss and other comprehensive income]]
	* [[IAS 39]]		* [[IAS 39]]
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	* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]		* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
	* [[IFRS 13]]		* [[IFRS 13]]
			* [[Statement of comprehensive income]]

imported>Doug Williamson: Add link.

2016-08-17T16:19:16Z

Add link.

← Older revision		Revision as of 16:19, 17 August 2016
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	*[[Fair value]]		*[[Fair value]]
	*[[FVTPL]]		*[[FVTPL]]
			*[[Statement of other comprehensive income]]
	*[[Statement of profit or loss and other comprehensive income]]		*[[Statement of profit or loss and other comprehensive income]]
	* [[IAS 39]]		* [[IAS 39]]

imported>Doug Williamson: Expand.

2016-08-17T16:18:19Z

Expand.

← Older revision		Revision as of 16:18, 17 August 2016
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	Fair Value Through the statement of Other Comprehensive Income.		Fair Value Through the statement of Other Comprehensive Income.

	Changes in fair value are ''not'' reported through the statement of profit or loss, ~~but instead through~~ the statement of other comprehensive income.		Changes in fair value are ''not'' reported through the statement of profit or loss.

			Instead through the statement of other comprehensive income.


			In practice, the statement of profit or loss and the statement of other comprehensive income may be presented as a single combined statement.

			However, in any even the FVTOCI item will not appear in the statement of profit or loss part.

imported>Doug Williamson: Add links.

2016-08-13T11:11:34Z

Add links.

← Older revision		Revision as of 11:11, 13 August 2016
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	*[[FVTPL]]		*[[FVTPL]]
	*[[Statement of profit or loss and other comprehensive income]]		*[[Statement of profit or loss and other comprehensive income]]
			* [[IAS 39]]
			* [[IFRS 9]]
			* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
			* [[IFRS 13]]

imported>Doug Williamson: Expand.

2016-08-13T11:03:41Z

Expand.

← Older revision		Revision as of 11:03, 13 August 2016
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			''Financial reporting.''

	Fair Value Through the statement of Other Comprehensive Income.		Fair Value Through the statement of Other Comprehensive Income.

			Changes in fair value are ''not'' reported through the statement of profit or loss, but instead through the statement of other comprehensive income.

imported>Doug Williamson: Create the page. Source: ACT qualifications material.

2015-04-23T15:06:06Z

Create the page. Source: ACT qualifications material.

New page

Fair Value Through the statement of Other Comprehensive Income.

== See also ==
*[[Fair value]]
*[[FVTPL]]
*[[Statement of profit or loss and other comprehensive income]]