IFRS9中Fair Value应该计入OCI还是P&L是如何划分的呢？ - 知乎
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ias 39的金融资产是按照持有目的命名的，如htm（持有至到期）、hft（交易性金融）、afs（可供出售金融资产）。而ifrs 9是按照计量方式命名，fvpl（以公允价值计量且其变动计入损益）、fvoci（以公允价值计量且其变动计入其他综合收益）以及ac（以摊余成本计量）。
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