Profit & Loss v/s OCI - Understanding the logic!

This video focuses on the logic behind introducing the concept of OCI.

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Important Links:
Conceptual Framework by IASB - https://www.ifrs.org/issued-standards...

Conceptual Framework by ICAI - https://www.icai.org/post/conceptual-...

Article link:
https://www.accaglobal.com/lk/en/stud...

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