Fair Value Through Profit or Loss
Also written FVTPL · Fair Value Through Profit or Loss (FVTPL)
The default measurement for a derivative not in a hedging relationship — recognised at fair value with gains and losses taken to profit and loss immediately.
This one is not written up yet
The definition above is the short version. A full explanation — how it works, a worked example and the exam traps — is still being written. In the meantime the chapter below covers it in context.
Written up from the same chapter
Where this is taught
Free preparation for NISM Series IV← All terms