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FVTOCI Loss

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › FVTOCI Loss

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • April 6, 2019 at 8:58 pm #511360
    llkkjj
    Participant
    • Topics: 27
    • Replies: 39
    • ☆☆

    Hi,

    So in FVTOCI, the gain is transferred to OCI.

    Can it happen that instead of a gain in the future , the FV decreases, so it will be a loss in the future, and if it is a loss, where will it go ? still to OCI?

    thank you.

    April 12, 2019 at 4:56 pm #512111
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7217
    • ☆☆☆☆☆

    Hi,

    Gains and losses both go through OCI.

    Thanks

  • Author
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