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IFRS Notes

1033


Examples of other comprehensive income: IFRS
ias01-a18

Some Examples of other comprehensive income in IFRSs

(1) Exchange differences on translating foreign operations
(2) Gains from available-for-sale financial assets
(3) Gains from cash flow hedges
(4) Gains on property revaluation
(5) Actuarial gains on defined benefit pension plans

This is not a complete list of other comprehensive income.
 

   
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