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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Derivatives
Sir which of the following is better and appropriate to write
a) Derivatives are measured at FV through PNL at initial recognition. They will be remeasured to FV at each reporting date. FV changes are recognized in PNL
OR
b) Derivatives are measured at FV at initial recognition. They will be remeasured to FV at each reporting date. FV changes are recognized in PNL
Option B
