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Debt investment measured at FVTOCI and impairment loss

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Debt investment measured at FVTOCI and impairment loss

  • This topic has 0 replies, 1 voice, and was last updated 8 years ago by hklui2007.
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  • April 24, 2017 at 9:07 am #383314
    hklui2007
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    • Topics: 7
    • Replies: 16
    • ☆

    Hi all,
    As the HKFRS 9 requires that the debt investment measured at amortised cost or FVTOCI should recognise the impairment loss. However, the debt investment measured at FVTPL is not required since it is measured at fair value with gains and losses recognised in profit or loss in the same way as an impairment.

    So, why do we still need to recognise the impairment loss for the debt investment which is measured at FVTOCI?

    Many thanks

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