FVTOCI and Factors: Difference between pages

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''Financial reporting.''
1.


Fair Value Through the statement of Other Comprehensive Income.
Financial companies that purchase or manage other companies’ receivables.


Changes in fair value are ''not'' reported through the statement of profit or loss.


Instead through the statement of other comprehensive income.
2. ''Maths''.  


Inputs to a calculation process, for example Discount factors.


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 even the FVTOCI item will not appear in the statement of profit or loss part.
3.
 
More generally, inputs to a decision process, which may or may not be expressly quantified.
 
 
4. ''Economics''.
 
Factors of production.
 
 
5.
 
Intermediary distributors of spare parts and accessories.
 
Especially in the motor industry.
 
 
6. ''Maths''.
 
The factors of a number are numbers which, when multiplied together, produce the original number.
 
For example, the factors of 3 are 1 and 3:
 
1 x 3 = 3.
 
 
Taking another example, the factors of 12 are 1, 2, 3, 4, 6 and 12:
 
1 x 12 = 12;
 
2 x 6 = 12; and
 
3 x 4 = 12.
 




== See also ==
== See also ==
*[[Fair value]]
* [[Discount factor]]
*[[FVTPL]]
* [[Factoring]]
*[[Statement of profit or loss and other comprehensive income]]
* [[Factors of production]]
* [[IAS 39]]
* [[Prime number]]
* [[IFRS 9]]
* [[Two factor system]]
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
 
* [[IFRS 13]]
[[Category:Knowledge_and_information_management]]
[[Category:Planning_and_projects]]
[[Category:The_business_context]]
[[Category:Cash_management]]
[[Category:Financial_products_and_markets]]
[[Category:Technology]]

Latest revision as of 15:48, 18 December 2019

1.

Financial companies that purchase or manage other companies’ receivables.


2. Maths.

Inputs to a calculation process, for example Discount factors.


3.

More generally, inputs to a decision process, which may or may not be expressly quantified.


4. Economics.

Factors of production.


5.

Intermediary distributors of spare parts and accessories.

Especially in the motor industry.


6. Maths.

The factors of a number are numbers which, when multiplied together, produce the original number.

For example, the factors of 3 are 1 and 3:

1 x 3 = 3.


Taking another example, the factors of 12 are 1, 2, 3, 4, 6 and 12:

1 x 12 = 12;

2 x 6 = 12; and

3 x 4 = 12.


See also