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Financial Instruments

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

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by AvatarStephen Widberg.
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  • December 7, 2020 at 8:46 pm #598204
    Avatarghulam98
    Member
    • Topics: 19
    • Replies: 15
    • ☆

    Please sir for revision purposes write the initial and subsequent recognition of all financial assets and liabilities and also their measurement (meaning where does their revaluation gains and losses in PNL goes)
    It will be very help full for last moment revisions

    December 8, 2020 at 11:11 am #598371
    AvatarStephen Widberg
    Keymaster
    • Topics: 17
    • Replies: 3449
    • ☆☆☆☆☆

    Usually

    Shares – FV – changes in OCI
    Debt – AC
    Derivatives – FV – changes in P&L

    Please refer to our course notes for more detail.

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