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Financial Insutruments

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Financial Insutruments

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by MikeLittle.
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  • August 28, 2016 at 7:07 pm #335837
    aamir2111
    Participant
    • Topics: 123
    • Replies: 85
    • ☆☆☆

    Hi Mike,

    As per lecture note, pg 145,

    debt assets
    • initial measurement is at fair value and includes transaction costs
    • the only exception to this transaction cost inclusion rule is if the investment is not classed as at “fair value through profit and loss” (FVTPL)

    What exactly is FVTPL?

    August 28, 2016 at 7:46 pm #335841
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    Gains and losses are accounted for through the statement of profit or loss as distinct from the statement of comprehensive income

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