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Unformatted text preview: 3. Under the IFRS, reporting the actual gains and losses among the OCI in the statement of comprehensive income is permitted but not required. Another alternative would be to include the gains and losses as they occur. And in this case the journal entries would be the same or Loss (income statement).13, 000,000 PBO13,000,000 And then the loss would be reported in the income statement.*...
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- Spring '11