The IASB wanted to address a percei

The IASB wanted to address a perceived lack
of distinction between different items in OCI,
as well as a lack of clarity in the presentation
of those items. Presently, some items in OCI
could have a considerable effect on the
financial performance of the entity if they
were to recycle through profit or loss, but
this impact may be unclear based on the
current presentation. The amendments
address this issue by grouping OCI items
together based on whether they can or
cannot be recycled into profit or loss.

ผลลัพธ์ (อังกฤษ) 2:

The IASB Wanted to address a perceived Lack.
of Distinction between Different Items in OCI,.
As Well As a Lack of Clarity in The Presentation.
of those Items. Presently, some Items in OCI
could a considerable Have Effect on The.
Financial Performance The entity of IF they.
were to Recycle Through profit or Loss, but.
this based on The Impact May be unclear.
Presentation current. The amendments
address this Issue OCI Items by grouping.
Together they based on Whether or Can.
Can Not be recycled Into profit or Loss.