Sign up  |  Log in

Fair value

why investments designated as fair value through profit and loss are valued at current market value while other assets such as property, plant and equipment are not adjusted to fair market value.

You’re ready to take on the CFA® Program, so stop guessing where you should begin. You give us your study dates, we’ll give you the study plan. Our adaptive activity feed breaks down your 300 hours into bite-sized weekly tasks that fit into your life.

Only financial assets are classified as fvtpl,  as per IFRS 9. Ppe follows revaluation model, (or cost model) as per IAS 16. 

Ppr s not fin asset. 

Jeffery5566 wrote:
why investments designated as fair value through profit and loss are valued at current market value while other assets such as property, plant and equipment are not adjusted to fair market value.

IFRS allows PP&E to be shown at fair market value.

Simplify the complicated side; don't complify the simplicated side.

Financial Exam Help 123: The place to get help for the CFA® exams
http://financialexamhelp123.com/