Kieso_et_al_9th_CanEd_Illustration_9-10_OCI_AOCI

Kieso_et_al_9th_CanEd_Illustration_9-10_OCI_AOCI - Employee...

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Source: Kieso et al, 9 th Can Ed, Illustration 9-10
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Excerpt from IAS 1 Presentation of Financial Statements Other comprehensive income comprises items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs. The components of other comprehensive income include: (a) changes in revaluation surplus (see IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets ); (b) actuarial gains and losses on defined benefit plans recognised in accordance with paragraph 93A of IAS 19
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Unformatted text preview: Employee Benefits ; (c) gains and losses arising from translating the financial statements of a foreign operation (see IAS 21 The Effects of Changes in Foreign Exchange Rates ); (d) gains and losses from investments in equity instruments measured at fair value through other comprehensive income in accordance with paragraph 5.4.4 of IFRS 9 Financial Instruments ; (e) the effective portion of gains and losses on hedging instruments in a cash flow hedge (see IAS 39)....
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Kieso_et_al_9th_CanEd_Illustration_9-10_OCI_AOCI - Employee...

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