- This topic has 2 replies, 3 voices, and was last updated 11 years ago by .
Viewing 3 posts - 1 through 3 (of 3 total)
Viewing 3 posts - 1 through 3 (of 3 total)
- You must be logged in to reply to this topic.
OpenTuition recommends the new interactive BPP books for March 2025 exams.
Get your discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Equity instrument
When an equity instrument is held at FVTOCI,do we subtract or add the transaction costs?
And is my concept correct
That for fin asset,we add transaction costs
Fin liab and equity ins we deduct transaction costs?
Thanks 🙂
Fin liab at amortized cost initially measured at fair value less transaction costs
Fin liab at fvtpl initially measured at fv and transaction costs expensed in p/l
Fin asset through Oci fv plus transaction costs
Fin asset thru p/l transaction cost expensed
Thanks Anisa