Foreign SubsidiaryForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Foreign SubsidiaryThis topic has 3 replies, 2 voices, and was last updated 4 years ago by Stephen Widberg.Viewing 4 posts - 1 through 4 (of 4 total)AuthorPosts July 6, 2020 at 5:37 pm #576147 ikmughal28ParticipantTopics: 66Replies: 63☆☆HiI need to ask that in the CSOFP with foreign subsidiary, is the translation reserve is the same as OCE? if not then whats the difference?Thanks July 7, 2020 at 2:11 pm #576244 Stephen WidbergKeymasterTopics: 15Replies: 3392☆☆☆☆☆Other components of equity is all of the reserves except retained earningsSo a translation reserve would be included in other components of equityIn the exam you will probably only be asked for the exchange differences arising in the year which are recorded in OCI July 8, 2020 at 1:09 pm #576329 ikmughal28ParticipantTopics: 66Replies: 63☆☆Thanks! July 8, 2020 at 1:56 pm #576333 Stephen WidbergKeymasterTopics: 15Replies: 3392☆☆☆☆☆My pleasureAuthorPostsViewing 4 posts - 1 through 4 (of 4 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In