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if FRS102 then likely 12 is worth reading:
https://www.frc.org.uk/getattachment/69f7d814-c806-4ccc-b451-aba50d6e8de...(March-2018).pdf
Please how is interest rate caps derivatives revaluation treated in the accounts?
if FRS102 then likely 12 is worth reading:
https://www.frc.org.uk/getattachment/69f7d814-c806-4ccc-b451-aba50d6e8de...(March-2018).pdf