• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

Classification of financial assets

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Classification of financial assets

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • August 29, 2017 at 11:46 am #404048
    trendline
    Member
    • Topics: 22
    • Replies: 15
    • ☆

    Hi,
    I’m trying to make sure I’ve got the hang of financial instruments.
    Not sure if you can answer this but I’m curious to know why an equity instrument held as a trade/to sell is measured at FVTPL, but a corporate bond held as a trade/to sell is measured at FVTOCI ?
    Seems like conflicting reasoning?

    Thanks

    August 29, 2017 at 8:48 pm #404156
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7163
    • ☆☆☆☆☆

    Hi,

    Yes, it is conflicting but even the standard recognises this to be the case too, so I wouldn’t worry about it too much.

    Thanks

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • John Moffat on Activity Based Costing part 1 – ACCA Performance Management (PM)
  • Shabi on Activity Based Costing part 1 – ACCA Performance Management (PM)
  • Ark1 on Variance Analysis (part 4) – ACCA Management Accounting (MA)
  • EricObi on IAS 37 – Best estimate – ACCA Financial Reporting (FR)
  • Ken Garrett on The nature and structure of organisations – ACCA Paper BT

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in