1個回答
Sinny助教
2020-08-10 11:27
該回答已被題主采納
同學(xué)你好，OCI包含的是以下幾個項目哦
Foreign currency translation gain or losses
Adjustments for minimum pension liability
Unrealized G/L on available for sale securities
Unrealized G/L from cash flow hedging derivatives
Under IFRS, changes in the value in excess of historical cost of long lived assets measured using the revaluation model rather than the cost model.
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