Fair value option: Difference between revisions
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imported>Doug Williamson (Create page: Source: EBA 2016 EU-Wide Stress Test results and FRS 102 page 279) |
imported>Doug Williamson m (Amend header.) |
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The option to designate certain financial assets and liabilities | ''Financial reporting - accounting practices - fair value''. | ||
The option, in financial reporting, to designate certain financial assets and liabilities to be measured at fair value through profit or loss. | |||
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* [[Fair value]] | * [[Fair value]] | ||
* [[FRS 102]] | * [[FRS 102]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 14:39, 29 October 2020
Financial reporting - accounting practices - fair value.
The option, in financial reporting, to designate certain financial assets and liabilities to be measured at fair value through profit or loss.
