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Available-for-sale financial assets are measured at fair value unless a market price or fair value cannot be reliably determined.
Financial assets measured at fair value through other comprehensive income. And Fair value through other comprehensive income. All equity investments in scope of IFRS 9 are measured at fair value in the statement of financial position with value changes recognised in profit or loss except for those equity investments for which the entity has elected to present value changes in other comprehensive income. The new standard is based on the concept that financial assets should be classified and measured at fair value with changes in fair value recognized in profit and loss as they arise FVPL unless restrictive criteria are met for classifying and measuring the asset at either Amortized Cost or Fair Value Through Other Comprehensive Income FVOCI.
A financial asset is classified as subsequently measured at fair value through other comprehensive income FVOCI if. The entitys business model is to hold the financial asset to obtain benefits by collecting the contractual cash flows associated with the financial asset and. In this case the cost method is used.
This is the classification arrived at. Fair value through other comprehensive incomefinancial assets are classified and measured at fair value through other comprehensive income if they are held in a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets. Finan cial assets at fair value through other comprehensive income.
Where assets are measured at fair value gains and losses are either recognised entirely in profit or loss fair value through profit or loss FVTPL or recognised in other comprehensive income fair value through other comprehensive income. Measured at FVOCI election measured at FVPL designated Financial assets are initially measured at fair value plus transactions cost except FVPL. IFRS 9 divides all financial assets that are currently in the scope of IAS 39 into two classifications - those measured at amortised cost and those measured at fair value.
Correspondingly the seller of a financial asset derecognises the same at the settlement date and. The objective of the business model is achieved both by collecting contractual cash flows and selling financial assets. - Fair value Fair value When the financial asset is derecognized the cumulative gain or loss previously recog- nized in other comprehensive income is not subsequently transferred to profit or loss but the entity may transfer the cumulative gain or loss within.
The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding the SPPI test see Solely Payments of Principal and Interest. 10 A financial asset is measured at fair value through other comprehensive income FVOCI if both of the following criteria are met. Put and call options on assets measured at fair value.
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