This is also a feedback to my IMBA students' Week 2 Homework 2. Week 2 Homework 2"Is there other comprehensive income in your country's accounting practice? How about the OCI practice in your country? Please describe its main content and your understanding about it." From last week's homework, we can see that almost all of your countries' accounting standards adopt IFRS in some extent. 教学随笔／Summarization of Week 1 Homework 3So, first I would summarize the contents of OCI in the IFRS. Then I will select some key words from each of your homework that I think is interesting (not the common contents in the IFRS) and give you my comments on that. 1 OCI in IFRSThe contents in this part refer to IAS 1-- Presentation of Financial Statements. IAS 1 lists those items as issues that will cause OCI. (a) changes in revaluation surplus (see IAS 16 Property, Plant and
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