- This topic has 1 reply, 2 voices, and was last updated 3 years ago by .
Viewing 2 posts - 1 through 2 (of 2 total)
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.
How was your exam? Comments & Instant poll >>
OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Profit or Loss & Comprehensive income
Hi sir,
I was wondering how would you describe the difference between the entries of profit or loss & comprehensive income? Thank you.
Regards,
Qilian
Hi,
The easiest way to think about it is that the amounts that go to OCI are not yet realised, such as the revaluation of PPE and the gains/losses on FVTOCI financial instruments. The amounts will be realised once we sell them in the future.
What goes through profit or loss has been realised such a revenues and expenses.
Thanks