Fair Value through Profit and Loss: measure at fair value and recognise all fair value changes in profit or loss. Fair Value through Profit & Loss (FVTPL) requires financial assets and liabilities to be measured at fair value on initial recognition and subsequently remeasured at fair value with changes recognised in profit or loss; dividend income is recognised at the coupon rate and transaction costs are expensed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Fair Value through Profit and Loss: measure at fair value and recognise all fair value changes in profit or loss.
Fair Value through Profit & Loss (FVTPL) requires financial assets and liabilities to be measured at fair value on initial recognition and subsequently remeasured at fair value with changes recognised in profit or loss; dividend income is recognised at the coupon rate and transaction costs are expensed.
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