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This is the sixth video in a "Concept Builder Series" and continuation of our previous video to explain the most important concept of OCI under IFRS / Ind AS.
In our previous video, we had seen how to differentiate between items of profit and loss and item of OCI. As a part of this video, we will now understand how to present the items of OCI in the statement of OCI i.e. under the category "items that will be classified subsequently to P&L" or under the category "items that will not be classified subsequently to P&L"
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