Search found 7 matches

by 20cent
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...
by 20cent
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...
by 20cent
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.
by 20cent
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
by 20cent
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 ?
by 20cent
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.
by 20cent
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 ...