Concept of Profit and Loss vs Other Comprehensive Income. When to use OCI? What is Recycling of OCI?

In this video we discussed about
1. Statement of Profit and Loss vs Other Comprehensive Income.
2. What items are shown in the OCI ?
3. Principal based vs Rule based approach to OCI.
4. Latest amendment as per Conceptual Framework 2018.
5. Concept of Recycling of OCI Items to P&L.
6. Double Reporting effect etc.

Faculty Details :
Name : Sai Manikanta Pedamallu
Qualifications : CMA(US), CSCA (US), AFA (UK), MIPA(Aus), Dip IFRS, M.Com, M.B.A.
Founder and Faculty - Global Fin X
ACCA Tutor, CMA Coach, Dip IFRS Trainer.


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Website : www.globalfinx.in
Mail : [email protected]
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