FVTPL
Fair Value Through Profit or Loss — the default measurement for derivatives not in a hedging relationship, with gains and losses recognised immediately in the statement of profit and loss.
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 I← All terms