سایر اقلام سود و زیان جامع در برگیرنده اقلامی از درآمدها و هزینه‌ها (شامل تعدیلات تجدید‌طبقه‌بندی) است که سایر استانداردهای حسابداری، شناسایی آنها را در صورت سود و زیان، الزامی یا مجاز نکرده باشد.
با توجه به تعریف فوق، سه گروه اصلی مصادیق سایر اقلام سود و زیان جامع، شامل موارد زیر است:
- مازاد تجدید ارزیابی داراییها (موضوع استاندارد حسابداری 11 داراییهای ثابت مشهود، استاندارد حسابداری 17 داراییهای نامشهود و استاندارد حسابداری 15 حسابداری سرمایه‌گذاریها)؛
- تفاوت ناشی از اندازه‌گیری مجدد خالص بدهی (دارایی) طرح‌های با مزایای معین (موضوع استاندارد حسابداری 33 مزایای بازنشستگی کارکنان)؛ و
- تفاوت تسعیر ارز عملیات خارجی (موضوع استاندارد حسابداری 16 آثار تغییر در نرخ ارز).
Other comprehensive income comprises items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs - IAS 1 Presentation of Financial Statements
The components of other comprehensive income include:
(a) | changes in revaluation surplus (see IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets); |
(b) | remeasurements of defined benefit plans (see IAS 19 Employee Benefits); |
(c) | gains and losses arising from translating the financial statements of a foreign operation (see IAS 21 The Effects of Changes in Foreign Exchange Rates); |
(d) | gains and losses from investments in equity instruments designated at fair value through other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9 Financial Instruments; |
(da) | gains and losses on financial assets measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A of IFRS 9. |
(e) | the effective portion of gains and losses on hedging instruments in a cash flow hedge and the gains and losses on hedging instruments that hedge investments in equity instruments measured at fair value through other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9 (see Chapter 6 of IFRS 9); |
(f) | for particular liabilities designated as at fair value through profit or loss, the amount of the change in fair value that is attributable to changes in the liability’s credit risk (see paragraph 5.7.7 of IFRS 9); |
(g) | changes in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value (see Chapter 6 of IFRS 9); |
(h) | changes in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element, and changes in the value of the foreign currency basis spread of a financial instrument when excluding it from the designation of that financial instrument as the hedging instrument (see Chapter 6 of IFRS 9); |
(i) | insurance finance income and expenses from contracts issued within the scope of IFRS 17 Insurance Contracts excluded from profit or loss when total insurance finance income or expenses is disaggregated to include in profit or loss an amount determined by a systematic allocation applying paragraph 88(b) of IFRS 17, or by an amount that eliminates accounting mismatches with the finance income or expenses arising on the underlying items, applying paragraph 89(b) of IFRS 17; and |
(j) | finance income and expenses from reinsurance contracts held excluded from profit or loss when total reinsurance finance income or expenses is disaggregated to include in profit or loss an amount determined by a systematic allocation applying paragraph 88(b) of IFRS 17. |
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