免费咨询热线：400-699-1716 
微信
APP
ACCA SBR知识点：Recycling
文章来源：ACCA全球官网
发布时间：2021-12-13 10:59
阅读：482次
本文解释了有关损益和其他综合收益表中应在何处确认损益（即何时应在损益中确认以及何时在其他综合收益中确认）的现行规则和概念性辩论。上一篇我们介绍了概念，本文我们继续讲解Recycling。
Recycling(the reclassification from equity to P&L)
Recycling is the process where gains or losses are reclassified from equity to SOPL as an accounting adjustment.In other words gains or losses are first recognised in the OCI and then in a later accounting period also recognised in the SOPL.In this way the gain or loss is reported in the total comprehensive income of two accounting periods and in colloquial terms is said to be recycled as it is recognised twice.At present it is down to individual accounting standards to direct when gains and losses are to be reclassified from equity to SOPL as a reclassification adjustment.So rather than have a clear principles based approach on recycling what we currently have is a rules based approach to this issue.
For example,IAS 21 The Effects of Changes in Foreign Exchange Rates(IAS 21),is one example of a standard that requires gains and losses to be reclassified from equity to SOPL as a reclassification adjustment.When a group has an overseas subsidiary a group exchange difference will arise on the re-translation of the subsidiary’s goodwill and net assets.In accordance with IAS 21 such exchange differences are recognised in OCI and so accumulate in OCE.On the disposal of the subsidiary,IAS 21 requires that the net cumulative balance of group exchange differences be reclassified from equity to P&L as a reclassification adjustment–ie the balance of the group exchange differences in OCE is transferred to SOPL to form part of the profit on disposal.
Alternatively,IAS 16 PPE is an example of a standard that prohibits gains and losses to be reclassified from equity to SOPL as a reclassification adjustment.If we consider land that cost$10m which is treated in accordance with IAS 16 PPE.If the land is subsequently revalued to$12m,then the gain of$2m is recognised in a revaluation reserve and will be taken to OCE.When in a later period the asset is sold for$13m,IAS 16 PPE specifically requires that the profit on disposal recognised in the SOPL is$1m–ie the difference between the sale proceeds of$13m and the carrying amount of$12m.The previously recognised gain of$2m is not recycled/reclassified back to SOPL as part of the gain on disposal.However the$2m balance in the revaluation surplus is now redundant as the asset has been sold and the profit is realised.Accordingly,there will be a transfer in the Statement of Changes in Equity,from the OCE of$2m into RE.
相关阅读：【ACCA SBR知识点：损益和其他综合收益的概念】
2022年ACCA最新学习资料包
请大家认真填写以下信息，获取2025年ACCA学习资料包，会以网盘链接的形式给到大家，点击免费领取后请尽快保存。
*姓名不能为空
*手机号错误
*验证码错误
考试问答
Catherine
讲师认证：亲和力极强，性格积极向上，在新西兰，加拿大，澳门等多地的生活工作经历可以让授课更加立体生动，是学生眼中的成长导师。
ACCA会员，澳洲新西兰皇家会计师协会ACA会员，曾任德勤华永会计师事务所高级商业&税务咨询，参与过世界头部企业税务筹划和抗辩案例，多年新西兰事务所会计&税务咨询及金融工作经验。 6年+财经培训经验，现任多所知名高校ACCA/CPA/CMA方向班特邀讲师。温柔耐心，逻辑清晰，亲和力极强，崇尚清新和技巧型风格，能够让学生在轻松的学习氛围下掌握知识点和考试技巧，在国外国内多地的经历让授课更加立体生动，善于将中外税法串联起来，同时传授实务经验，利用自己的资源帮助学生介绍实习工作；是学生眼中的成长导师。
免费下载老师推荐的学习资料
免费直播
