FVTOCI and Faster Payments: Difference between pages

Revision as of 06:10, 27 June 2022

1.

Payments under the UK's Faster Payments Scheme and Faster Payments Service.

2.

Similar payments under other schemes.

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-''Financial reporting.''
+.
-Fair Value Through the statement of Other Comprehensive Income.
+Payments under the UK's Faster Payments Scheme and Faster Payments Service.
-Changes in fair value are ''not'' reported through the statement of profit or loss.
-Instead through the statement of other comprehensive income.
+.
+Similar payments under other schemes.
-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 ==
+* [[Faster Payments Scheme]]
+* [[Faster Payments Service]]
+* [[New Payments Platform]]  (NPP)
+* [[Single Immediate Payment]]  (SIP)
+[[Category:The_business_context]]
-== See also ==
+[[Category:Cash_management]]
-*[[Fair value]]
+[[Category:Financial_products_and_markets]]
-*[[FVTPL]]
+[[Category:Liquidity_management]]
-*[[Statement of other comprehensive income]]
+[[Category:Technology]]
-*[[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]]