FVTOCI and MiFID II: Difference between pages

Revision as of 10:06, 10 January 2018

European Union.

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

Sometimes written 'MiFID 2'.

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-''Financial reporting.''
+''European Union''.
-Fair Value Through the statement of Other Comprehensive Income.
+MiFID II is an updated Markets in Financial Instruments Directive (2014/65/EU).
-Changes in fair value are ''not'' reported through the statement of profit or loss, but instead through the statement of other comprehensive income.
+Sometimes written 'MiFID 2'.
-== See also ==
-*[[Fair value]]
+==See also==
-*[[FVTPL]]
+* [[EMIR]]
-*[[Statement of profit or loss and other comprehensive income]]
+* [[MiFID]]
-* [[IAS 39]]
+* [[Multilateral trading facility]]
-* [[IFRS 9]]
+* [[Regulated market]]
-* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
+* [[Systematic internaliser]]
-* [[IFRS 13]]
+[[Category:Compliance_and_audit]]