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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › FVTOCI
Hello Sir,
1. For the debt instrument measured at FVTOCI,the foreign currency gain/loss will goes to Pnl,what is the corresponding entry ,will it goes against the CA of FA or goes to OCI like impairment loss?
2.For equity instrument measured at FVTOCI,the div income will recognised in Pnl,will it Debit entry goes to the FA or OCI?
FX gain or loss will go to OCI.
For dividend income the debit will be FA
