JY
3 months ago
Moreover, designation is not possible for equity
instruments which are not traded in an active market and the
fair value of which cannot be reliably determined.
For financial assets to be measured at fair value through profit or loss by
designation, designation is only possible at the amount
the asset was initially recognized at. Regarding financial assets available for sale by designation, designation is only possible at the amount
the asset was initially recognised at as well.
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