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Hey Mike,
Can you please list all the ias adjustments that follows through to OCI and forms part of the equity, that can be reclassified or wont be reclassified to P/L. Will be very helpful if can summarize.
Thanks.Hi, I will, but it won’t be done for this session. Sorry 🙁
Good luck on Tuesday
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Hi Rimx,
The other comprehensive income includes the following:
– changes in revaluation surplus
– actuarial gains and losses on defined plans recognised in accordance with IAS 19 Employee benefits (re-measurement component)
– gains and losses arising from transliting the financial statements of a foreign operation (IAS 21)
– gains and losses on remeasuring afs financial assets (IAS39)
– the effective portion of gains and losses on hedging instruments in cash flow hedge (IAS39)And only 2 of them can be reclassified to the profit and loss in subsequent accounting periods:
– effective part of cash flow hedging
– foreign exchange gains and losses arising on translation of a foreign operationBest regards, and good luck
Bernadett
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