Government Transfers - Deloitte
Government Transfers - Deloitte
Government Transfers - Deloitte
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Accumulated other comprehensive<br />
income on PSAB transition<br />
• Context: An entity that previously had financial instruments<br />
carried at fair value<br />
– Examples:<br />
• investments classified as available for sale<br />
• derivatives measured at fair value<br />
• Any adjustment of the previous carrying amount is<br />
recognized as an adjustment to the accumulated<br />
remeasurement gains and losses at the beginning of the<br />
fiscal year in which PS 3450 is applied.
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