sir in the lecture video you mentioned that for tradable debt you could measure it using FVTOCI however in the notes it says profit and loss. can you explain when can we measure debt using FVTPL OR FVTOCI Thanks.
It should be FVTOCI but what you will see at the next level (SBR) is that there is an option to hold at FVTPL but you do not need to be aware of this for the FR exam.
In this exam you are likely to see the debt measured at amortised cost.