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- The gain and loss recognition principle states that gains are not generally recognised until an exchange or sale has taken place1. However, an increase in the market value of securities may under some circumstances, be sufficient evidence to recognise gain1. Where assets are measured at fair value, gains and losses are either recognised entirely in profit or loss (fair value through profit or loss, FVTPL), or recognised in other comprehensive income (fair value through other comprehensive income, FVTOCI)2.Learn more:✕This summary was generated using AI based on multiple online sources. To view the original source information, use the "Learn more" links.Recognition of Gains and Losses: The realisation principle is more strictly followed in recognition of gains and losses. Gains are not generally recognised until an exchange or sale has taken place. However, an increase in the market value of securities may under some circumstances, be sufficient evidence to recognise gain.www.accountingnotes.net/financial-statement/gains…Where assets are measured at fair value, gains and losses are either recognised entirely in profit or loss (fair value through profit or loss, FVTPL), or recognised in other comprehensive income (fair value through other comprehensive income, FVTOCI).www.iasplus.com/en/standards/ifrs/ifrs9
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