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- 12 Sep 2023, 07:03
- Forum: IFRS-related topics
- Topic: IFRS 17-disaggregation of finance expense
- Replies: 0
- Views: 52744
IFRS 17-disaggregation of finance expense
Often, it is stated that under IFRS 17, if OCI option is exercised for disaggregation of finance expense, effect of change in discount rate and other financial assumptions is recognised in OCI. Now, in a case involving paragraph B131 of IFRS 17, how this is achieved for effect of change in other fin...