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Financial assets

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Financial assets

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Stephen Widberg.
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  • January 5, 2021 at 12:42 pm #601655
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    Sir I also wanted you to corroborate my understanding of the following:

    In case of equity instruments, if the shares are held for trading purposes then we use FVPL, but if the shares are held for a longer duration then we use FVOCI.

    However, incase of debt instruments, its the other way round(at least for FVOCI). If held for trading then FVOCI is used for measurement, but if held until maturity then Amortised cost.

    Is everything well understood by me sir?

    January 6, 2021 at 3:23 pm #601745
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3427
    • ☆☆☆☆☆

    All OK

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