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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Where to charge Gains/Losses, OCI or P/L for different situations.
Sir, how do I easily differentiate what gain is to be charged to OCI and what gain to be charged in P/L? In investment Property, both are used and it’s confusing.
Chapter 2 Course Notes
Proforma SPLOCI has list of all OCI items. Everything else is P&L.
Need to learn.