Fair Value Through Other Comprehensive Income [FVTOCI]

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 h....

X X   X X   Extracts   X X   X X

Full Text of the Document

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 Ass....