Exchange Rate differences Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Exchange Rate differences This topic has 0 replies, 1 voice, and was last updated 6 years ago by gnwokeoha21. Viewing 1 post (of 1 total) Author Posts August 16, 2019 at 9:53 pm #527824 gnwokeoha21Member 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 Author Posts Viewing 1 post (of 1 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In