Expectation gap 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. | |||
Instead through the statement of other comprehensive income. | |||
In practice, the statement of profit or loss and the statement of other comprehensive income may be presented as a single combined statement. | |||
However, in any event the FVTOCI item will not appear in the statement of profit or loss part. | |||
== 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]] | |||
* [[Statement of comprehensive income]] | |||
* [[ | |||
* | |||
[[ | |||
Revision as of 09:00, 18 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.
Instead through the statement of other comprehensive income.
In practice, the statement of profit or loss and the statement of other comprehensive income may be presented as a single combined statement.
However, in any event the FVTOCI item will not appear in the statement of profit or loss part.
