alleryStart learning →Which OCI item is not reclassified to profit or loss later?
ADebt instrument FVOCI gains
BTranslation gain on foreign unit
CRevaluation surplus of PPE
DEffective cash flow hedge gain
Answer & Solution
Correct answer: C. Revaluation surplus of PPE
Revaluation surplus under Ind AS 16 or 38 stays in OCI and may only move to retained earnings, never to profit or loss.
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