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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.

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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.

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