IFRS:Foreign currency gains or losses on AFS debt securities are reported in current earning.2、ifrs 中有没有oci?

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IFRS:Foreign currency gains or losses on AFS debt securities are reported in current earning.2、ifrs 中有没有oci?
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IFRS:Foreign currency gains or losses on AFS debt securities are reported in current earning.2、ifrs 中有没有oci?
IFRS:Foreign currency gains or losses on AFS debt securities are reported in current earning.
2、ifrs 中有没有oci?

IFRS:Foreign currency gains or losses on AFS debt securities are reported in current earning.2、ifrs 中有没有oci?
AFS:available for sale
IFRS里有OCI
可充出售金融资产在没出售前的损益都进入OCI