IFRS 9 – Fair value through OCI

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October 20, 2020 at 10:38 am #590747
Anonymous
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When an entity measures FINANCIAL instruments through other comprehensive income, gains/losses are credited/debited to OCI (?) but where does the other side of the journal go?
November 12, 2020 at 5:37 am #594764
zarinastu
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If losses:
Dr OCI xx
Cr FVTOCI Financial Asset xx

If gain
Dr FVTOCI Financial Asset xx
Cr OCI xx
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