In example 6, Chapter 8 IAS 40. I do not understand that why gain is recognised through OCI when transferring from PPE to IP, but it is recognised through PL at the end of reporting date (31.12.2015).
I also did this example and it is true at 1.7.2015 (gains TOCI). But it is wrong at 31.12.2015, because I think it is recognised in OCI.