IAS 40 Fair Value modelForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IAS 40 Fair Value modelThis topic has 2 replies, 2 voices, and was last updated 5 years ago by l_ACCA.Viewing 3 posts - 1 through 3 (of 3 total)AuthorPosts May 7, 2019 at 6:09 pm #515253 l_ACCAMemberTopics: 35Replies: 134☆☆Dear tutor,Apologies if this seems to be a silly (or basic) question relating to IAS 40 🙁Where do FV movements go under the IAS 40 FV model? Everywhere I read, it says, recognised in P/L. But where in P/L? What would be the double entry? May 12, 2019 at 10:55 am #515679 P2-D2KeymasterTopics: 4Replies: 7054☆☆☆☆☆Hi,It would go through the investing section of the profit or loss account, as it is in essence a form of investment income.Thanks May 15, 2019 at 5:48 pm #516033 l_ACCAMemberTopics: 35Replies: 134☆☆Thank you for you response.AuthorPostsViewing 3 posts - 1 through 3 (of 3 total)The topic ‘IAS 40 Fair Value model’ is closed to new replies.