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Dear tutor,
Apologies if this seems to be a silly (or basic) question relating to IAS 40 🙁
Where do FV movements go under the IAS 40 FV model? Everywhere I read, it says, recognised in P/L. But where in P/L? What would be the double entry?
Hi,
It would go through the investing section of the profit or loss account, as it is in essence a form of investment income.
Thanks
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