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| ''Financial reporting.''
| | (FXC). |
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| Fair Value Through the statement of Other Comprehensive Income.
| | Foreign Exchange Committee. |
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| FVTOCI describes an accounting treatment for changes in the fair values of derivative instruments.
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| Under FVTOCI, changes in fair value are ''not'' reported as part of profit or loss (earnings) for the period.
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| Instead they are reported as part of 'other comprehensive income'.
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| The consequence of FVTOCI treatment is to avoid volatility in reported earnings.
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| == See also == | | == See also == |
| *[[Fair value]] | | * [[Foreign Exchange Committee]] |
| *[[FVTPL]]
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| *[[Statement of profit or loss and other comprehensive income]]
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| * [[IAS 39]]
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| * [[IFRS 9]]
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| * [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
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| * [[IFRS 13]]
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| * [[Statement of comprehensive income]]
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| [[Category:Accounting,_tax_and_regulation]]
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Revision as of 19:21, 27 June 2017
(FXC).
Foreign Exchange Committee.
See also
