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exchange gains/losses on non-monetary assets

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › exchange gains/losses on non-monetary assets

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.
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  • August 14, 2021 at 10:57 am #631538
    Jiya024
    Member
    • Topics: 168
    • Replies: 56
    • ☆☆☆

    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?

    August 15, 2021 at 3:13 pm #631662
    Stephen Widberg
    Keymaster
    • Topics: 12
    • Replies: 2843
    • ☆☆☆☆☆

    PPE or INTANGIBLES – XD TO OCI
    INVESTMENT PROPERTY – XD TO P&L

    XD follows the underlying gain or loss

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