FVTPL - Revision history

imported>Doug Williamson: Update links.

2022-01-29T19:03:28Z

Update links.

← Older revision		Revision as of 19:03, 29 January 2022
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	*[[Earnings]]		*[[Earnings]]
	*[[Fair value]]		*[[Fair value]]
			*[[Financial reporting]]
	*[[FVTOCI]]		*[[FVTOCI]]
	*[[Statement of profit or loss]]
	* [[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?]]
	* [[IFRS 13]]		* [[IFRS 13]]
			*[[Statement of profit or loss]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

2018-02-28T10:17:34Z

Categorise.

← Older revision		Revision as of 10:17, 28 February 2018
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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]]

			[[Category:Accounting,_tax_and_regulation]]

2016-08-18T10:36:00Z

Update.

← Older revision		Revision as of 10:36, 18 August 2016
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	Fair Value Through the Statement of Profit or Loss.		Fair Value Through the Statement of Profit or Loss.

	FVTPL describes ~~the~~ accounting treatment of changes in the fair value of derivative instruments.		FVTPL describes an accounting treatment for changes in the fair value of derivative instruments.

2016-08-18T10:33:12Z

Expand and add links.

← Older revision		Revision as of 10:33, 18 August 2016
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	Fair Value Through the Statement of Profit or Loss.		Fair Value Through the Statement of Profit or Loss.

	~~Changes~~ in fair value are reported ~~through~~ the ~~statement~~ of profit or loss.		FVTPL describes the accounting treatment of changes in the fair value of derivative instruments.


			Under FVTPL, any changes in fair value are reported as part of the profit or loss (earnings) for the period.

			Unless there is an offsetting item, also reported as part of profit or loss for the same period, FVTPL treatment can cause volatility in reported earnings, which most companies want to avoid.


	== See also ==		== See also ==
			*[[Derivative instrument]]
			*[[Earnings]]
	*[[Fair value]]		*[[Fair value]]
	*[[FVTOCI]]		*[[FVTOCI]]

2016-08-13T11:11:00Z

Mend link.

← Older revision		Revision as of 11:11, 13 August 2016
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	*[[FVTOCI]]		*[[FVTOCI]]
	*[[Statement of profit or loss]]		*[[Statement of profit or loss]]
	* [[IAS 13]]
	* [[IAS 39]]		* [[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?]]
			* [[IFRS 13]]

2016-08-13T11:10:21Z

Add links.

← Older revision		Revision as of 11:10, 13 August 2016
Line 10:		Line 10:
	*[[FVTOCI]]		*[[FVTOCI]]
	*[[Statement of profit or loss]]		*[[Statement of profit or loss]]
			* [[IAS 13]]
			* [[IAS 39]]
			* [[IFRS 9]]
			* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]

2016-08-13T11:01:52Z

Expand.

← Older revision		Revision as of 11:01, 13 August 2016
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			''Financial reporting.''

	Fair Value Through the Statement of Profit or Loss.		Fair Value Through the Statement of Profit or Loss.

			Changes in fair value are reported through the statement of profit or loss.

2015-04-23T15:04:33Z

Create the page. Source: ACT qualifications material.

New page

Fair Value Through the Statement of Profit or Loss.

== See also ==
*[[Fair value]]
*[[FVTOCI]]
*[[Statement of profit or loss]]