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by Lorina Vangjeli
30 Jun 2020, 18:34
Forum: IFRS-related topics
Topic: Reclassification of Business Model
Replies: 4
Views: 67

Reclassification of Business Model

Hi everyone, In case I decide to reclassify part of my FVOCI portfolio in amortized cost, the new amortized cost will be the fair value amount. Decrease of fair value (assets side) will be adjusted with the equity reserve(debit OCI reserve Equity). My question is: the fair value incorporated in the ...