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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › exchange gains/losses on non-monetary assets
professor can you explain where will any exchange gains/losses on revaluing non-monetary assets(measured under revaluation model under IAS 16 or IAS 38) go? SPL or OCI?
PPE or INTANGIBLES – XD TO OCI
INVESTMENT PROPERTY – XD TO P&L
XD follows the underlying gain or loss