Minny dec 12Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Minny dec 12This topic has 1 reply, 2 voices, and was last updated 6 years ago by P2-D2.Viewing 2 posts - 1 through 2 (of 2 total) AuthorPosts March 22, 2018 at 12:18 pm #443446 zkaayParticipantTopics: 212Replies: 98☆☆☆Hi sir,In note 4 … FVTOCIWhy we record gain of 3 in RE and remove it from OCEShouldnt be all gains and losses recorded in oci/ oce?Thanks March 23, 2018 at 9:23 pm #443645 P2-D2KeymasterTopics: 4Replies: 6889☆☆☆☆☆Hi,The gains would have been recorded in OCI/OCE but once the investment becomes an associate we have in effect disposed of the investment and now have an investment in associate, so the gains are transferred to RE.ThanksAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In