• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Items that may be reclassified subsequently to profit or loss:

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Items that may be reclassified subsequently to profit or loss:

  • This topic has 3 replies, 3 voices, and was last updated 5 years ago by AvatarStephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • November 27, 2020 at 11:45 am #596665
    Avatarghulam98
    Member
    • Topics: 19
    • Replies: 15
    • ☆

    sir I wanted to know that how many items in total there are that can be reclassified if you mention it here all of them it will be easy for us for revision

    November 27, 2020 at 1:29 pm #596715
    Avatargrapes799
    Member
    • Topics: 19
    • Replies: 7
    • ☆

    foreign exchange gains and losses arising on translation of a
    foreign operation (IAS 21)
    – effective parts of cash flow hedging arrangements (IFRS 9)
    – Remeasurement of investments in debt instruments that are
    classified as fair value through OCI (IFRS 9)

    November 27, 2020 at 1:31 pm #596716
    Avatarghulam98
    Member
    • Topics: 19
    • Replies: 15
    • ☆

    thank you very much

    November 28, 2020 at 2:17 pm #596856
    AvatarStephen Widberg
    Keymaster
    • Topics: 17
    • Replies: 3452
    • ☆☆☆☆☆

    My pleasure

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Items that may be reclassified subsequently to profit or loss:’ is closed to new replies.

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • TEDI on IAS 16 Property, plant and equipment – Initial Recognition – CIMA F1 Financial Reporting
  • ChanNV on Framework – measurement – ACCA Financial Reporting (FR)
  • ChanNV on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • Konstantinos43 on Financial Performance Measurement – Liquidity Measures – ACCA Management Accounting (MA)
  • Hirak.5 on ACCA TX-UK FA2025 Chapter 3 Property Income and Investments – Individuals

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in