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OCI- financial investment FV

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › OCI- financial investment FV

Viewing 3 posts - 1 through 3 (of 3 total)
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  • August 28, 2021 at 12:14 pm #633256
    alawi sayed
    Participant
    • Topics: 305
    • Replies: 355
    • ☆☆☆☆

    Hello Sir,

    What usually goes into the other comprehensive income other than gain/loss in non current assets and related taxes
    does the fair value difference of the financial investment security goes into the other comprehensive income.

    Thanks,

    August 29, 2021 at 11:31 am #633368
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7211
    • ☆☆☆☆☆

    Hi,

    Yes, at this level gains on revaluation and gains/losses on FVTOCI financial instrument go through OCI.

    You will see other elements go through OCI in SBR but don’t worry about these for now.

    Thanks

    August 30, 2021 at 7:22 pm #633559
    alawi sayed
    Participant
    • Topics: 305
    • Replies: 355
    • ☆☆☆☆

    Thanks,

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