FVTPL and MiFID II: Difference between pages

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''Financial reporting.''
''European Union''.


Fair Value Through the Statement of Profit or Loss.
MiFID II is an updated Markets in Financial Instruments Directive (2014/65/EU).


FVTPL describes an accounting treatment for changes in the fair value of derivative instruments.


Sometimes written 'MiFID 2'.


Under FVTPL, any changes in fair value are reported as part of the profit or loss (earnings) for the period.


Unless there is an offsetting item, also reported as part of profit or loss for the same period, FVTPL treatment can cause volatility in reported earnings, which most companies want to avoid.
==See also==
* [[EMIR]]
* [[MiFID]]
* [[Multilateral trading facility]]
* [[Regulated market]]
* [[Systematic internaliser]]




== See also ==
===Other links===
*[[Derivative instrument]]
[http://www.treasurers.org/node/10350: ACT responds to ESMA on MiFID implementation]
*[[Earnings]]
*[[Fair value]]
*[[Financial reporting]]
*[[FVTOCI]]
* [[IFRS 9]]
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
* [[IFRS 13]]
*[[Statement of profit or loss]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]

Revision as of 19:47, 3 January 2018

European Union.

MiFID II is an updated Markets in Financial Instruments Directive (2014/65/EU).


Sometimes written 'MiFID 2'.


See also


Other links

ACT responds to ESMA on MiFID implementation