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FVTPL

Definitions

FVTPL rate
(Abbreviation) Fair Value Through Profit or Loss; a way of valuating an asset. While accounting an asset at FVTPL one determines the fair value and accounts any changes in this value on the balance sheet as profit or loss.
FVTPL rate
(Abbreviation) fair value through profit or loss
Usage: The amendment limits the ability for an entity to designate any financial asset or financial liability as at “fair value through profit or loss” (FVTPL).


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