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 ..... e Through Other Comprehensive Income [FVTOCI] Fair value through other comprehensive income--financial assets are classified and measured at fair value through other comprehensive income if they are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Financial Asset is shown at Fair Value. Hence, difference between carrying amount as per Amortised Cost method & Fair Value is to recognize as fair value gain/loss in OCI. * On Sale of Financial As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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