如何区分计入其他综合收益和计入当期损益的情况？
目前只能死记硬背，因为具体区分的原因就是。。。目前还没有原因。。。 当前IFRS对于其他综合收益(OCI)更像是用rule-based approach，如何对损益(P&L)与其他综合收益(OCI)在概念上有个清晰连贯的界定以及如何能从原则上去判断哪些OCI可以转回进P&L哪些不行，这是IFRS Conceptual Framework在解决的两个问题。 "there is a lack of clarity on the roles of profit or loss and OCI when
measuring and reporting an entity’s performance, which has meant that
OCI is perceived as a ‘dumping ground’ for anything controversial... ...the interaction between profit or loss and OCI is unclear, especially the
notion of recycling and when or which OCI items should be recycled.” "IFRS guidance on OCI is inconsistent, complex and difficult
to understand. For example, some re-measurement gains
and losses are reported in OCI while others are not; there is
not enough consistency on the presentation of OCI in the
income statement; and in some cases there is recycling to
P&L when the underlying item is sold or realised while in
other cases there is no recycling” 所以先老老实实背那么几种OCI吧╮(╯_╰)╭