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SPLOCI

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › SPLOCI

Viewing 2 posts - 1 through 2 (of 2 total)
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  • August 14, 2018 at 11:18 am #467822
    rrahmati1
    Member
    • Topics: 7
    • Replies: 8
    • ☆

    Hi.

    There are two sections in OCI . Items that will not be reclassified to profit/loss. Items that may be reclassified to profit/loss.

    How we should know which items go in which section?

    August 14, 2018 at 5:05 pm #467841
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7060
    • ☆☆☆☆☆

    Hi,

    You have to learn what is reclassified and what isn’t. Those that are reclassified are taken through profit and loss, those that aren’t can be recycled through retained earnings in the SOCIE.

    Thanks

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