Can someone clarify? Example of a receivable loan – normally a debt instrument with amortized cost being used ff business model is to hold maturity/CF test passed
Am i right in thinking you can also, for the same receivable loan, use FVTOCI if the business model is to both hold and to sell?
Just that i’ve been reading a text that says its either AC or FVTPL – no real mention of FVTOCI