ACCA考試的課程有很多，學員在備考的時候要對每科課程有足夠的了解才可以。ACCA考試對學員來說并非幾天就能夠全部掌握。那么，學習ACCA考試Other comprehensive income有哪些內(nèi)容？
ACCA考試Other comprehensive income需要掌握的知識點有很多，學員在備考的時候，要重視每一個知識點的學習，同時還需要重視對知識點的理解與運用。
1、two groups
a）什么是重分類
Reclassification adjustments are amounts recycled to profit or loss in the current period which v/ere recognised in OCI in the current or previous periods.
b）items that might be reclassified (or recycled) to profit or loss in subsequent accounting periods
foreign exchange gains and losses arising on translation of a foreign operation (IAS 21)
effective parts of cash flow hedging arrangements (IFRS 9)
Remeasurement of investments in debt instruments that are classified as fair value through OCI (IFRS 9)
c）items that will not be reclassified(or recycled) to profit or loss in subsequent accounting periods remeasurement
changes in revaluation surplus(IAS 168tlAS 38)
components on defined benefit plans(IAS 19)
remeasurement of investments in equity instruments that are classified as fair value through OCI(IFRS 9)
2、重分類的標準
a common misunderstanding is that the distinction 1$ based upon realized versus unrealized gains.
3、advantages / for
reclassification protects the integrity of profit or loss
provides users with relevant information about a transaction which occurred in the period
reclassification enhances the relevance of the information in that period
it can improve comparability where IFRS permits similar items to be recognised in either profit or loss or OCI.
4、disadvantages / against
may lead to earnings management
the recycled amounts add to the complexity of financial reporting.
5、目前的困境
OCI has become a home for anything controversial because of a lack of clear definition of what should be included in the statement.
Many users are thought to ignore OCI. as the changes reported are not caused by the operating flows used for predictive purposes.
6、解決思路
The ED states that it is not feasible to attempt to define in the Conceptual Framework when an item of income or expense should be included in the statement of profit or loss or OCI.
Instead, high level guidance on reclassification has been included.
the reclassification adjustments may not meet the definitions of income or expense in the period.
ACCA知識點的學習是幫助學員更好掌握ACCA的基本知識點，如果學員還有更多想要學習的內(nèi)容，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。
