Page 130 - FR Integrated Workbook 2018-19
P. 130
Chapter 10
Financial assets
4.1 Classification and measurement: investments in shares
Investments in
shares (equity)
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
(costs written off to SPL)
Subsequent treatment:
Subsequent treatment:
Revalue each reporting date
Revalue each reporting date with gain or loss in OCI.
with gain or loss in SPL.
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