What's the difference in valuation financial instrumentsForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › What's the difference in valuation financial instrumentsThis topic has 3 replies, 2 voices, and was last updated 11 years ago by MikeLittle.Viewing 4 posts - 1 through 4 (of 4 total)AuthorPosts April 6, 2014 at 11:20 am #164523 3mrParticipantTopics: 24Replies: 39☆☆What is the difference between measuring financial instruments at ‘Fair value’ and ‘Fair value through profit or loss’? April 6, 2014 at 8:33 pm #164558 MikeLittleKeymasterTopics: 27Replies: 23327☆☆☆☆☆The different expressions are “at fair value through profit and loss” and “at fair value through comprehensive income”In the first situation, changes in fair value are reflected in the Statement of Income and, in the second situation ……..(you can guess!)Ok? April 7, 2014 at 7:07 am #164579 3mrParticipantTopics: 24Replies: 39☆☆It would be much easier if the expression ‘fair value through comprehensive income’ was written in the book.Ok. April 7, 2014 at 11:01 am #164606 MikeLittleKeymasterTopics: 27Replies: 23327☆☆☆☆☆Yes, it probably would!AuthorPostsViewing 4 posts - 1 through 4 (of 4 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In