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When we measure equity instruments at FVOCI, and there were transaction costs which we capitalised at initial recognition.
Now at the year end(first time remeasuring) when we are remeasuring the equity instrument, what is our Reference value(in other words which value do we compare our year end value with…. ???)
initial FV+ initial transactions costs
just initial FV???
Compare with amount capitalised which is:
Initial FV plus transaction costs