Other comprehensive income (OCI)
Gains and losses recognised outside profit or loss.
Items of income and expense, such as revaluation gains, that IFRS requires or permits to be recognised outside profit or loss.
Passende Übungsfragen
☝️ Single
Which of the following items would appear in other comprehensive income (OCI) rather than in profit or loss?
A revaluation surplus on property, plant and equipment
Depreciation expense
Interest paid on a bank loan
Profit on disposal of equipment
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