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IFRS 9 (FVTPL & FVTOCI)

This topic has 2 replies, 2 voices, and was last updated 10 years ago by sumwen.

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November 23, 2014 at 11:48 am #212383
sumwen
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I want to know the difference between FVTPL & FVTOCI. Anyone can explain?
Thanks.
November 25, 2014 at 10:38 am #213073
Jimpy
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Financial assets that are solely equity based and not held for trading are held at fair value through other comprehensive income.
Financial assets that are derivative based are held at fair value through p&l.
November 26, 2014 at 6:16 pm #213521
sumwen
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June 2009 question 2 (b)(ii)
Available for sale should we treat it as FVTOCI ?
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