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kyu6 on "FAR - IFRS Revaluation Model - Clarification please?"

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Hello All!

I have both Becker and Wiley as my study materials. For Becker, they seem to mention that revaluation gains go to OCI and losses go to Income Statement. On Wiley, one question mentions that all gains and losses go to OCI.

Can someone please clarify this?

Thank you in advance!!


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