ACCA考試的課程有很多，學(xué)員在備考的時(shí)候要對(duì)每科課程有足夠的了解才可以。ACCA考試對(duì)學(xué)員來(lái)說(shuō)并非幾天就能夠全部掌握。那么，學(xué)習(xí)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(shí)點(diǎn)有很多，學(xué)員在備考的時(shí)候，要重視每一個(gè)知識(shí)點(diǎn)的學(xué)習(xí)，同時(shí)還需要重視對(duì)知識(shí)點(diǎn)的理解與運(yùn)用。

1、two groups

a）什么是重分類(lèi)

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(lèi)的標(biāo)準(zhǔn)

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(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以在線咨詢(xún)老師或者添加老師微信（rongyuejiaoyu）。