Search found 7 matches
- 14 Jul 2022, 19:14
- Forum: IFRS-related topics
- Topic: Realized vs Unrealized timing
- Replies: 33
- Views: 17036
Re: Realized vs Unrealized timing
Which is basically my selling price less my initial purchase cost. All these cumulative gains reported under AOCI are usually transferred to retained earnings upon disposal. I am convinced by the earlier response that this subject is not addressed by the standard, hence is a company accounting polic...
- 08 Jul 2022, 18:39
- Forum: IFRS-related topics
- Topic: Realized vs Unrealized timing
- Replies: 33
- Views: 17036
Re: Realized vs Unrealized timing
I do believe that Marek addresses the issue reasonably. It is a management decision, after all it's all within our P&L/OCI. However I believe that this leaves options for some manipulation which could be a little misleading (since I do not think that in their financials they disclose the basis o...
- 08 Jul 2022, 12:04
- Forum: IFRS-related topics
- Topic: Realized vs Unrealized timing
- Replies: 33
- Views: 17036
Re: Realized vs Unrealized timing
Yes I suppose so, however companies do book a realized gains, how do they reach this figure is unkown.
- 06 Jul 2022, 20:03
- Forum: IFRS-related topics
- Topic: Realized vs Unrealized timing
- Replies: 33
- Views: 17036
Re: Realized vs Unrealized timing
You are correct, I was assuming the carrying amount measured, "present" at the disposal date.
It should be the carrying amount "re-measured" at the disposal date.
Thank you for your input
It should be the carrying amount "re-measured" at the disposal date.
Thank you for your input
- 05 Jul 2022, 16:01
- Forum: IFRS-related topics
- Topic: Realized vs Unrealized timing
- Replies: 33
- Views: 17036
Re: Realized vs Unrealized timing
So do you suggest revaluating right before the sale ?
- 05 Jul 2022, 13:37
- Forum: IFRS-related topics
- Topic: Realized vs Unrealized timing
- Replies: 33
- Views: 17036
Re: Realized vs Unrealized timing
Exactly! A company might revalue daily or yearly, and this frequency will impact the Realized/Unrealized allocation.
- 05 Jul 2022, 02:24
- Forum: IFRS-related topics
- Topic: Realized vs Unrealized timing
- Replies: 33
- Views: 17036
Realized vs Unrealized timing
Assume we are dealing with debt instruments held at FV-PL Entity A: cost 100$, revalued during the year to 140$, sold at 150$ We would have unrealized gain of 40$, realized gains of 10$ Entity B: cost 100$, not revalued during the year, sold at 150$ We would have only realized gains of 50$. This is ...