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Subject: помогите разобраться с одним предложением fin. These amendments require profit or loss and OCI to be presented together. But grouped items must be presented in OCI based on whether they are potentially reclassifiable to profit or loss subsequently and tax associated with items presented before tax to be shown separately for each of the two groups of OCI items.Речь идет о поправках к МСФО (IАS) 1 «Представление статей прочего совокупного дохода». Как бы вы перевели второе предложение? |
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