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What's the difference in valuation financial instruments

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › What's the difference in valuation financial instruments

  • This topic has 3 replies, 2 voices, and was last updated 11 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • April 6, 2014 at 11:20 am #164523
    3mr
    Participant
    • Topics: 24
    • Replies: 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
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 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
    3mr
    Participant
    • Topics: 24
    • Replies: 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
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    Yes, it probably would!

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