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COMPLEX GROUPS
Mark-to-Market Reserve
Classification of investments in equity instruments:
• According to IFRS 9 an entity can choose whether
to measure its investments in equity instruments at
cost price or at fair value.
• If the entity elects to measure its investments in
equity instruments at fair value, it must also
classify them into one of the following two
categories:
• Equity investments at fair value through profit or loss or
• Equity investments at fair value through other
comprehensive income
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