FVOCI Equity Investments
Code: 3413
👁 Views: 105
Account Information
| Financial Statement | Statement of Financial Position |
| Normal Balance | Credit |
Definition
Represents changes in fair value of equity investments in other companies classified as Fair Value through Other Comprehensive Income (FVOCI) under IFRS 9.
📐 IFRS vs US GAAP Accounting Treatment
IFRS
IFRS 9
Financial Instruments
US GAAP
ASC 321
Investments - Equity Securities
❓ Frequently Asked Questions
Q: What are FVOCI equity gains/losses?
A: Fair value changes of equity investments classified as FVOCI, presented in OCI and not reclassified to P&L on sale.