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Keywords: Reclassification adjustment
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2017) 25 (3): 376–403.
Published: 11 September 2017
...” or “reclassification adjustment” process is illustrated as follows. Unrealized holdings gains and losses on other securities (available-for-sale securities), deferred gains or losses on hedges, and foreign currency translation adjustments are first recognized as OCI components that are presented in a statement...
