Interpretation of IAS 39:97 - Hedge Accounting


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Dear Guys,

Can you give some explanation and example regarding IAS 39:97 said "...However, if an entity expects that all or a portion of a loss recognised in other comprehensive income will not be recovered in one or more future periods, it shall reclassify into profit or loss the amount that is not expected to be recovered", why this paragraph is only mention all or a portion of a loss, is this related to Accounting Concept - Conservative Concept? how about the gain portion that recognised in OCI?

Thanks
 
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