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IFRS 9, ECL, FVTOCI

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 9, ECL, FVTOCI

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by Stephen Widberg.
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  • September 7, 2021 at 1:40 pm #634728
    tinkle
    Participant
    • Topics: 51
    • Replies: 43
    • ☆☆

    Dear Sir,

    just need a quick clarification in case of Equity at FVTOCI, we’re going to make amortization schedule as we do in Amortized cost method, and we COMPARE the FV with the y/e financial asset balance?

    September 8, 2021 at 4:10 pm #634935
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    No – that would only happen with debt.

    Equity – all you have is dividends (accounted for on a cash received basis) and change in market price.

    So no horrible amortised costs

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