sir when measuring debt instruments held as assets using FVOCI we recycle any gains/losses (at the redemption or realisation of investment) to SPL.
However as far as equity instruments are held as financial assets, we can’t recycle any gains/losses to SPL upon realisation of asset’s worth/ disposal of asset.
Sp why this discrepancy in treatment? why is the treatment for debt and equity the way it is? any light you would want to shed on this?