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IFRS 9 FVOCI equity instruments

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 9 FVOCI equity instruments

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by Stephen Widberg.
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  • July 23, 2021 at 4:02 pm #629232
    Noah098
    Member
    • Topics: 935
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    sir my text states that equity instrument can be designated as FVOCI only if it is not held for trading and “there must have been an irrevocable choice for this designation upon initial recognition of the asset.”

    So, is it right to say that if later on, after holding equity instruments for a while, an entity wishes to switch to FVOCI model then it IS NOT PERMITTED under IFRS 9?

    July 24, 2021 at 7:30 am #629281
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    Correct. Not permitted.

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