TMI BlogFair Value Through Other Comprehensive Income [FVTOCI]X X X X Extracts X X X X X X X X Extracts X X X X ..... re held in a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets. Accounting Treatment From Initial Recognition of Financial Asset or Financial Liability at Fair Value to Calculation of Finance Cost or Finance Income a per Amortisation Table is same as per Amortised Cost Method of Accounting. In FVTOCI, On each balance she ..... X X X X Extracts X X X X X X X X Extracts X X X X
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