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Exchange Rate differences

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Exchange Rate differences

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  • August 16, 2019 at 9:53 pm #527824
    gnwokeoha21
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    I am struggling to understand why we have a separate Net assets calculation for OCI exchange rate differences for NCI – SPL
    Why can’t we use the same exchange difference calculated on translation of foreign operations in SFP. Kindly explain please

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