FVTOCI and Pay: Difference between pages

Latest revision as of 21:17, 1 July 2022

1.

To discharge a debt by giving or doing something.

2.

More specifically to give money in return for goods or services.

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-''Financial reporting.''
+.
-Fair Value Through the statement of Other Comprehensive Income.
+To discharge a debt by giving or doing something.
-Changes in fair value are ''not'' reported through the statement of profit or loss.
-Instead through the statement of other comprehensive income.
+.
+More specifically to give money in return for goods or services.
-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 ==
+* [[Debt]]
+* [[Pay down]]
+* [[Payee]]
+* [[Payment]]
+* [[Payor]]
+* [[Positive pay]]
+* [[Reverse positive pay]]
+[[Category:Cash_management]]
-== See also ==
+[[Category:Liquidity_management]]
-*[[Fair value]]
-*[[FVTPL]]
-*[[Statement of 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]]