Sir isme foreign currency translation adjustments ko oci m include kerenge ? Ab is question m kr rkha h but isme toh aage likha nhi hua ki unrealized word toh hum ye assume krte h ki agar gain or loss nhi likha hua inke aage toh vo unrealized honge ?
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Oci mein PUFE/R aata h toh isme F ki full form foreign currency translation adjustment hoti h toh isme kaha realised or unrealised word use hua …
Anything related to foreign currency translation adjustment would go to OCI.
All currency translation adjustments will always go to oci. As it is not a expense or income due to normal course of business, it should not go to income statement because it will make income statement vvolatile. And there is no question of unrealized and realized. Its just foreign currency translation. Its deeply covered in L2.
Hope this helps.
In above sum, OCI will include Foreign Currency Translation Adjustment – F (-5), Unrealized Gain from derivatives used for hedging – E (+3), Unrealized Loss on Available for Sale debt instrument – U (-2).
Therefore, (-5)+3+(-2 ) = -4.
Please refer PUFE in notes, out of which UFE is used in above sum.
In above sum, OCI will include Foreign Currency Translation Adjustment – F (-5), Unrealized Gain from derivatives used for hedging – E (+3), Unrealized Loss on Available for Sale debt instrument – U (-2).
Therefore, (-5)+3+(-2 ) = -4.
Please refer PUFE in notes, out of which UFE is used in above sum.