Allocation of FX gain/loss on translation of net assets /GW

Dear all,

I found that in some revision kit’s questions answers, they would account for the FX gains/losses on net assets or goodwill (business combination question) in Other component of Equity OR Retained Earning. It seems to be arbitrary. Which one is correct?

I understood that according to IAS 1, it should be recognised in OCE…

Thanks for reading.

Nabil