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        <title>frs102 — boards.ie - Now Ye&#039;re Talkin&#039;</title>
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        <pubDate>Fri, 17 Apr 2026 03:06:09 +0000</pubDate>
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            <description>frs102 — boards.ie - Now Ye're Talkin'</description>
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        <title>FRS 102</title>
        <link>https://www.boards.ie/discussion/2057622431/frs-102</link>
        <pubDate>Fri, 15 Jul 2016 08:56:56 +0000</pubDate>
        <category>Taxation</category>
        <dc:creator>watersheep</dc:creator>
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        <description><![CDATA[All,<br /><br />
I am having an issue with FRS 102. We currently value our financial assets at cost. Some are exchange traded assets and some are not. Am I ok to continue to value them at cost or do I have to value them at FV. If that is the case do I get charged tax on the unrealised gain?<br /><br />
Any help would be appreciated.]]>
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