FVTOCI

Financial reporting.

Fair Value 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.

See also

• Fair value
• FVTPL
• 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