Items not reclassified to P&L

Code: 3410
👁 Views: 23

Account Information

Financial Statement Statement of Financial Position
Normal Balance Credit

Definition

Includes OCI items that will not be reclassified to the income statement in subsequent periods.

Sub-accounts

3411

Revaluation Surplus

3412

Actuarial Gains/Losses

3413

FVOCI Equity Investments

📐 IFRS vs US GAAP Accounting Treatment

IFRS IAS 1 Presentation of Financial Statements
US GAAP ASC 220 Comprehensive Income

❓ Frequently Asked Questions

Q: What are OCI items not reclassified to P&L?

A: Include revaluation surplus, actuarial gains/losses on defined benefit plans, and certain equity investments.