UK Other Comprehensive Income

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Michael1

Joined
Mar 8, 2017
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United Kingdom
Hi all,

I'm a trainee currently studying. I'm just trying to understand overall why we put certain things to OCI and others to the Profit or loss.

Why are some items of income / expenses not permitted to go to the profit and loss and instead go to OCI?

An overall opinion would be helpful, but any examples might also help.

Thanks in advance to any help.
 
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