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Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › IFRS 9 (FVTPL & FVTOCI)
I want to know the difference between FVTPL & FVTOCI. Anyone can explain?
Thanks.
Financial assets that are solely equity based and not held for trading are held at fair value through other comprehensive income.
Financial assets that are derivative based are held at fair value through p&l.
June 2009 question 2 (b)(ii)
Available for sale should we treat it as FVTOCI ?
