{"id":1250,"date":"2020-04-23T13:46:51","date_gmt":"2020-04-23T13:46:51","guid":{"rendered":"https:\/\/www.costanzoeassociati.it\/?p=1250"},"modified":"2020-04-23T13:47:13","modified_gmt":"2020-04-23T13:47:13","slug":"fvtoci","status":"publish","type":"post","link":"https:\/\/www.costanzoeassociati.it\/en\/glossario-economia-finanza\/fvtoci\/","title":{"rendered":"Fair Value Through Other Comprehensive Income (FVTOCI)"},"content":{"rendered":"<p>Le Attivit\u00e0 finanziarie valutate\nal <em>Fair Value Through Other Comprehensive Income <\/em>sono quelle il cui\nvalore stimato ha impatto sulla redditivit\u00e0 complessiva. Presso questa nuova\nvoce vanno registrati gli strumenti finanziari che soddisfano entrambe le\nseguenti condizioni:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>attivit\u00e0 possedute nell\u2019ambito di un business model, il cui\nobiettivo \u00e8 conseguito sia incassando i flussi di cassa previsti\ncontrattualmente, sia procedendo alla cessione di tali attivit\u00e0;<\/li><li>i termini contrattuali delle attivit\u00e0 danno origine, per\nspecifiche date, a flussi di cassa derivanti da rimborsi di capitale nominale e\nda interessi calcolati in relazione all\u2019ammontare del valore nominale residuo.<\/li><\/ul>\n\n\n\n<p>La valutazione di questo\nstrumento finanziario viene effettuata al fair value, con impatto nella voce\ndel patrimonio netto \u201criserve di valutazione\u201d.<\/p>\n<div style=\"min-height: 30px;display: inline-block;\"><input id=\"1250\" style=\"float: right;max-width: 50px;\" src=\"https:\/\/www.costanzoeassociati.it\/wp-content\/plugins\/wp-advanced-pdf\/asset\/images\/pdf.png\" alt=\"#TB_inline?height=230&amp;width=400&amp;inlineId=examplePopup1\" title=\"Export pdf to your Email\" class=\"thickbox export-pdf\" type=\"image\" value=\"Export to PDF\" \/><\/div>","protected":false},"excerpt":{"rendered":"<p>Le Attivit\u00e0 finanziarie valutate al Fair Value Through Other Comprehensive Income sono quelle il cui valore stimato ha impatto sulla redditivit\u00e0 complessiva. Presso questa nuova voce vanno registrati gli strumenti finanziari che soddisfano entrambe le seguenti condizioni: attivit\u00e0 possedute nell\u2019ambito di un business model, il cui obiettivo \u00e8 conseguito sia incassando i flussi di cassa [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[115],"tags":[],"class_list":["post-1250","post","type-post","status-publish","format-standard","hentry","category-glossario-economia-finanza"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>FVTOCI - Glossario | Costanzo e Associati<\/title>\n<meta name=\"description\" content=\"Le Attivit\u00e0 finanziarie valutate al Fair Value Through Other Comprehensive Income sono quelle il cui valore stimato ha impatto sulla redditivit\u00e0 complessiva.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.costanzoeassociati.it\/en\/glossario-economia-finanza\/fvtoci\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FVTOCI - Glossario | Costanzo e Associati\" \/>\n<meta property=\"og:description\" content=\"Le Attivit\u00e0 finanziarie valutate al Fair Value Through Other Comprehensive Income sono quelle il cui valore stimato ha impatto sulla redditivit\u00e0 complessiva.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.costanzoeassociati.it\/en\/glossario-economia-finanza\/fvtoci\/\" \/>\n<meta property=\"og:site_name\" content=\"Costanzo e Associati\" \/>\n<meta property=\"article:published_time\" content=\"2020-04-23T13:46:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-04-23T13:47:13+00:00\" \/>\n<meta name=\"author\" content=\"costanzoeassociati\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"costanzoeassociati\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.costanzoeassociati.it\/glossario-economia-finanza\/fvtoci\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.costanzoeassociati.it\/glossario-economia-finanza\/fvtoci\/\"},\"author\":{\"name\":\"costanzoeassociati\",\"@id\":\"https:\/\/www.costanzoeassociati.it\/#\/schema\/person\/06e77b71b1d609998a2afc2057e0926c\"},\"headline\":\"Fair Value Through Other Comprehensive Income (FVTOCI)\",\"datePublished\":\"2020-04-23T13:46:51+00:00\",\"dateModified\":\"2020-04-23T13:47:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.costanzoeassociati.it\/glossario-economia-finanza\/fvtoci\/\"},\"wordCount\":124,\"publisher\":{\"@id\":\"https:\/\/www.costanzoeassociati.it\/#organization\"},\"articleSection\":[\"Glossario di economia e finanza\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.costanzoeassociati.it\/glossario-economia-finanza\/fvtoci\/\",\"url\":\"https:\/\/www.costanzoeassociati.it\/glossario-economia-finanza\/fvtoci\/\",\"name\":\"FVTOCI - 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