FVTOCI

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

• 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