Skip to content

FR

Financial instruments - financial assets - ACCA Financial Reporting (FR)

VIVA Subject Guide
YouTube video

4 Comments

  1. Gav
    "Glutton for punishment"..
  2. kh0014Supporter
    Hello,

    A financial asset why can be measured at the below category options?

    Fair value: what happens with transaction costs if there is? Example?
    Fair value through pl: transaction cost are added to pl. ok? Example?
    Fair value through OCI: what happens with transaction costs?
    Amortized cost: what happens with transaction cost?

    You have not explained each of them with examples and the need for each category in practice.

    What is a transaction cost by the way? would you please provide examples?
  3. Paula
    Hi,

    When would you classify a financial asset under the initial recognition as fair value through profit and loss?

    What is the difference between recognize at fair value incl transaction costs versus fair value through profit and loss as per the notes?

    Thank you :-).

    Krgrds,
    Paula.
  4. P2-D2Tutor
    For equity instruments FVTPL is the default classification. The transaction costs are then expensed through profit or loss.

    If it is FVTOCI then the transaction costs are added to the initial FV.

    Thanks

Leave a comment