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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Financial Instruments
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
Usually
Shares – FV – changes in OCI
Debt – AC
Derivatives – FV – changes in P&L
Please refer to our course notes for more detail.
