- This topic has 1 reply, 2 voices, and was last updated 12 years ago by .
Viewing 2 posts - 1 through 2 (of 2 total)
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.
Interactive BPP books for September 2026 exams, recommended by OpenTuition.
Get discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › OCI/OCE
Hi Mike
What is the purpose and use of OCI/OCE? Why are transactions recorded in OCI/OCE?
The section for Other Comprehensive Income is to show increases / decreases in the value of the company which are not as a result of “ordinary activities”.
So revaluation movements are in there as are remeasurements of employee benefit assets and obligations (to name just two)
