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Equity instruments held at fvtoci

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Equity instruments held at fvtoci

Viewing 2 posts - 1 through 2 (of 2 total)
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  • August 25, 2015 at 7:15 am #268424
    Robert
    Member
    • Topics: 58
    • Replies: 175
    • ☆☆☆

    Morning Mike,
    If the shares are not held for trading an entity can elect to measure at fair value through oci. But why would they elect to do this over measuring through p&l?

    Thanks

    Rob

    August 25, 2015 at 9:22 am #268442
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23333
    • ☆☆☆☆☆

    I don’t know! Maybe the directors feel that it would be better kept away from the statement of profit or loss?

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