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Stephen Widberg.
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Noah098
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sir can OCI have a negative balance on the face of SPLOCI? Like when impairment is being charged on an asset that was revealued upwards several years ago, but now has a recoverable amount below the carrying amount, so can we show that impairment loss as a negative figure in OCI on the face of SPLOCI.
Stephen Widberg
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Please revise non-current assets.
If impairment exceeds the earlier revaluation upwards, excess goes to P&L not OCI
Noah098
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