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CH 1, PRESENTATION of financial statements.

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › CH 1, PRESENTATION of financial statements.

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by P2-D2.
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  • Author
    Posts
  • June 20, 2021 at 3:08 am #625875
    7fsa
    • Topics: 56
    • Replies: 40
    • ☆☆

    Dear Chris,

    How are you?
    I hope you are well and safe,

    It’s mentioned in Kaplan textbook, CH1, page #6 the following,
    Items of OCI must be classified into.
    1-Items that might be reclassified to profit or loss in subsequent accounting periods.
    2- Items will not be reclassified to profit or loss in subsequent accounting periods.
    Could you tell me what exactly does it mean?

    Thanks in advance.

    June 24, 2021 at 8:26 pm #626233
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 6115
    • ☆☆☆☆☆

    Hi,

    I’m well, thanks. Enjoying the summer.

    You don’t really need to concern yourself with this at this level, it is more something that is relevant for SBR and you can find more detail in the following technical article from the ACCA website:

    https://www.accaglobal.com/hk/en/student/exam-support-resources/professional-exams-study-resources/strategic-business-reporting/technical-articles/profit-loss-oci.html

    Thanks

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