Expansion option and FVTPL: Difference between pages

Revision as of 11:01, 13 August 2016

Financial reporting.

Fair Value Through the Statement of Profit or Loss.

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

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-The valuable operational choice available to the owner of a project or of a business, to expand it.
+''Financial reporting.''
-This is an example of a real option.
+Fair Value Through the Statement of Profit or Loss.
-Other examples of real options include the options to contract, defer or abandon the given project or business.
+Changes in fair value are reported through the statement of profit or loss.
 == See also ==
-* [[Real option]]
+*[[Fair value]]
+*[[FVTOCI]]
+*[[Statement of profit or loss]]