FVTOCI and FVTPL: Difference between pages

Revision as of 15:04, 23 April 2015

Fair Value Through the Statement of Profit or Loss.

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-''Financial reporting.''
+Fair Value Through the Statement of Profit or Loss.
-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 ==
 *[[Fair value]]
-*[[FVTPL]]
+*[[FVTOCI]]
-*[[Statement of profit or loss and other comprehensive income]]
+*[[Statement of profit or loss]]
-* [[IAS 39]]
-* [[IFRS 9]]
-* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
-* [[IFRS 13]]
-* [[Statement of comprehensive income]]