FVTOCI and MiFIR: Difference between pages

Latest revision as of 20:26, 1 April 2022

European Union.

The Markets in Financial Instruments Regulation.

@@ Line 1: / Line 1: @@
-''Financial reporting.''
+''European Union''.
-Fair Value Through the statement of Other Comprehensive Income.
+The Markets in Financial Instruments Regulation.
-Changes in fair value are ''not'' reported through the statement of profit or loss.
-Instead through the statement of other comprehensive income.
+==See also==
+* [[EMIR]]
+* [[Markets in Financial Instruments Regulation]]
+* [[MiFID II]]
+* [[Regulation]]
+* [[UK MiFIR]]
+[[Category:Accounting,_tax_and_regulation]]
-In practice, the statement of profit or loss and the statement of other comprehensive income may be presented as a single combined statement.
+[[Category:The_business_context]]
+[[Category:Identify_and_assess_risks]]
-However, in any even the FVTOCI item will not appear in the statement of profit or loss part.
+[[Category:Manage_risks]]
+[[Category:Risk_frameworks]]
-== 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]]