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Derivative

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Derivative

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Stephen Widberg.
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  • August 22, 2020 at 9:21 am #581470
    toushiga
    Participant
    • Topics: 424
    • Replies: 172
    • ☆☆☆☆

    Hello Sir, I would like to ask a derivative that used by the entity for speculation purpose and not for hedging risk which no take delivery of commodity cannot to be a hedging contract and cannot be accounted under hedging accounting? Just normal derivative to be FVTPnL?

    Thank you.

    August 22, 2020 at 5:05 pm #581535
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    Perfect. Measure at fair value with gains and losses in the profit and loss account.

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