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Eleccin de la opcin de valor razonable (FVO) para activos financieros Grupo de opciones de respuesta Requiere el aplazamiento de los costos iniciales relacionados. Resultados

Eleccin de la opcin de valor razonable (FVO) para activos financieros

Grupo de opciones de respuesta

Requiere el aplazamiento de los costos iniciales relacionados.

Resultados en el reconocimiento de ganancias y prdidas no realizadas en la utilidad neta de una entidad comercial.

Resultados en el reconocimiento de ganancias y prdidas no realizadas en otros resultados integrales de una entidad comercial.

Permite que solo las entidades con fines de lucro midan elementos elegibles a valor razonable.

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