Miomira Brankovic Nov 12, 2015:

through profit or loss This is the term used in International Accounting Standards and International Financial Reporting Standards, e.g. IAS 39 or IFRS 9. Don't worry if you do not understand why, but this is 100% certain expression. You can omit the word "account", it is just at fair value through profit or loss.

LogosART Nov 12, 2015:

Standard expression Dear Victor, please take a look at this link, and you'll find about 43,500 hits using this same expression. So this is clearly a standard expression used in the financial world. Regards!
https://www.google.hr/search?client=safari&rls=en&q="at fair...

Víctor Quero (asker) Nov 12, 2015:

Hvala, LogosART. But why "through" the profit and loss account? This is the point I don't understand.