Page 171 - SBR Integrated Workbook STUDENT S18-J19
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Financial instruments
Financial assets
4.1 Classification and measurement: investments in shares
Investments in
shares
FVPL FVOCI
Default position If not held for
short-term trading
and an irrevocable
designation is
made.
Initial recognition: Initial recognition:
Fair value Fair value plus costs
Subsequent treatment: Subsequent treatment:
Revalue each reporting Revalue each reporting
date with gain or loss in date with gain or loss in
P/L. OCI.
165
