RECLASSIFICATION OF PROFIT FROM OCI TO P/L || OCI VS P/L || SBR TECHNICAL ARTICLE

#sbr #technicalarticle #OtherComprehensiveIncome #profitandloss #IFRS9 #reclasification #vifhe #TashwitaGupta #SBRtutor
Welcome to our video on "SBR Technical Article: What Goes Into Statement of Profit & Loss and OCI, Reclassification of Profit". In this video, we will be discussing the key components of a Statement of Profit and Loss and Other Comprehensive Income (OCI) and how profits can be reclassified within financial statements.
The Statement of Profit and Loss is a financial statement that shows a company's revenue, expenses, gains, and losses over a specific period. It is an important tool for investors, creditors, and other stakeholders to evaluate a company's financial performance.
In addition to the Statement of Profit and Loss, companies may also present an OCI statement that shows gains and losses that are not recognized in the Profit and Loss statement. This includes items such as unrealized gains or losses on investments, changes in the fair value of financial instruments, and foreign currency translation adjustments.
Finally, we will also discuss how profits can be reclassified within financial statements, which is important for investors to understand. For example, a company may reclassify gains or losses from OCI to the Statement of Profit and Loss if the gain or loss is realized. This can have a significant impact on a company's financial performance and investors' perception of its financial health.
By the end of this video, you will have a better understanding of the key components of a Statement of Profit and Loss and OCI, as well as how profits can be reclassified within financial statements. So, let's dive in!
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[@savinaygaikwad2097]

Thank you for the video. I am a CA final student and was searching for logic behind oci and p&l. I got it now... Thanks again.

[@sadikKhan-xe3lu]

Thank you mam for such wonderful session

[@prashantsachan7980]

Nice explanation, Thanks.

[@blackm9063]

Yes we want please.. Thank you for the great video

[@haramtariq4267]

Fantastic

[@fahimsajid1755]

Thank you so much Mam really looking forward for more videos.

[@tashwitagupta7031]

Yess❤

[@meghnarohra4185]

As always. You never come slow. Legend ❤️

[@tashwitagupta7031]

Thankyou Meghna, AFM SUPER SOON❤

[@meghnarohra4185]

Waiting ❤

[@lijikumarbalan6038]

Very nice topic 🎉

[@Khadair]

we want a video on Hedging and financial instruments

[@tashwitagupta7031]

Okay!

[@alishamohandas814]

Thankyou so much mam..nicely presented ❤️

[@sehajkritsingh8417]

Thanku so much mam❤ you are doing great by making these videos for us🫶

[@tashwitagupta7031]

Thanks for liking😬

[@aby4666]

Thank you ma'am for this wonderful vedio ❤️

[@habtid]

Wow! now it's clear. Thanks, Tash ❤

[@santonkibani3311]

Great Tashwita. God bless you

[@tashwitagupta7031]

Thankuu

[@aniketmandal9416]

Mam in premarch mock I have sustainability report. The one you're explaining is from pre March mock2023?

[@sahitiakkala2375]

thank you so much for ur effort!

[@hamnashaikh2067]

Maam kindly make a video for hedge accounting n derivative

[@MsLLs]

And what about investment in the Debt Instruments at FVOCI? as far as i remember gains & losses are recycled to to P/L on disposal, or not?

[@vaibhavgupta9659]

Yes it will be reclassified to spl

[@diyarawat8159]

Ma'am, please upload a video on derivatives and hedging

[@manjusuresh9327]

Ma'am pls do a video about derivatives and hedging

[@tashwitagupta7031]

Okayy

[@hamnashaikh2067]

@@tashwitagupta7031 kindly make a video on hedge accounting n derivative

[@anumkanwal9427]

Can you share the link of related article as I am unable to find it on ACCA website, Kindly.

[@tashwitagupta7031]

www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/strategic-business-reporting/technical-articles/profit-loss-oci.html

[@preetisheth9348]

Can we use it for June 2023 attempt also ?

[@tashwitagupta7031]

Yess

[@miebiogu6784]

Hi, are these valid for June 2023?

[@tashwitagupta7031]

Yes

[@omarousmanjobe7328]

Interested

[@ANA-db9yn]

YOU ARE BEAUTIFUL 😍