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Profit or Loss & Comprehensive income

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Profit or Loss & Comprehensive income

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • December 12, 2021 at 6:37 am #644011
    qilianm
    Participant
    • Topics: 22
    • Replies: 12
    • ☆

    Hi sir,

    I was wondering how would you describe the difference between the entries of profit or loss & comprehensive income? Thank you.

    Regards,

    Qilian

    December 27, 2021 at 8:20 pm #644930
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7205
    • ☆☆☆☆☆

    Hi,

    The easiest way to think about it is that the amounts that go to OCI are not yet realised, such as the revaluation of PPE and the gains/losses on FVTOCI financial instruments. The amounts will be realised once we sell them in the future.

    What goes through profit or loss has been realised such a revenues and expenses.

    Thanks

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