under IFRS an investor would calculate exchange rate gains or loses resulting on available for sale based on securities change in a. Amortized cost in foreign currency b. fair value in foreign currency translated c.fair value in domestic currency less chnage in fair value of foreign currency
assuming this is a debt security --> it is based on Amortized cost in foreign currency. Changes in Exchange rate on Amortized Cost in Foreign Currency -> are recognized in the Income statement. Other Changes in Carrying value are recognized in the OCI.
yes thats the answer