Fair Value through Profit & Loss [FVTPL] - Ind AS - Indian Accounting Standards - Companies Law

Fair Value through Profit Loss [FVTPL] Fair Value through Profit Loss - The asset is measured at fair value. Changes in fair value are recognized in profit and loss as they arise. Accounting Treatment Initially entity shall recognize Financial Asset or Financial Liabiloty at Fair value. Dividend will be directly recognized at coupon rate. At each year end, difference between fair value at balance sheet date at which it was previously recorded as fair value gain/loss in P L. Transaction Cost to be recognized a expense in Profit or Loss.