FVA and FVTOCI: Difference between pages
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''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, but instead through the statement of other comprehensive income. | |||
== See also == | == 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]] | |||
Revision as of 11:11, 13 August 2016
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, but instead through the statement of other comprehensive income.
