• Skip to primary navigation
  • Skip to main content
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Search
  • Register
  • Login
  • ACCA SBR (INT/UK):
  • SBR notes
  • SBR lectures
  • SBR Flashcards
  • SBR Revision lectures
  • SBR Forums
  • Ask the Tutor

Congratulations to Jamil from Pakistan and Jeeva from Malaysia - Global Prize winners!
see all ACCA December 2022 Genius Hunt Competition winners >>

Specially for OpenTuition students: 20% off BPP Books for ACCA & CIMA exams – Get your BPP Discount Code >>

Disposal of a foreign subsidiary – ACCA SBR Lectures

Reader Interactions

Comments

  1. wgk says

    January 12, 2022 at 7:11 pm

    Typo in original.

    When originally Dr’ed / Cr’ed in OCI it would have appeared in OCE.

    When it is now being reclassified from SOCI to SPL, should OCE be adjusted?? Or is the reclassified element not booked to retained earnings as it has already been taken through OCE when originally Dr’ed / Cr’ed to OCI??

    Otherwise there is definitely double counting – first to OCE via OCI and now to RE via SPL!!

    Log in to Reply
  2. wgk says

    January 12, 2022 at 6:59 pm

    When originally Dr’ed / Cr’ed in OCI it would have appeared in OCE.

    When it is now being reclassified from SOCI to SPL, should OCE be adjusted?? Or is the reclassified element not booked to retained earnings as it has already been taken through OCE when originally Dr’ed / Cr’ed to OCI??

    Otherwise there is definitely double counting – first to OCE via OCI and no to RE via SPL!!

    Log in to Reply

Leave a Reply Cancel reply

You must be logged in to post a comment.

Copyright © 2023 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in


We use cookies to show you relevant advertising, find out more: Privacy Policy · Cookie Policy