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of <h1>Understanding Ind AS: Complete Financial Statements and OCI Reclassification Rules for Unrealized Gains and Losses</h1> Indian Accounting Standards (Ind AS) require a complete set of financial statements, including a balance sheet, profit and loss statement, statement of changes in equity, statement of cash flows, and explanatory notes. Other Comprehensive Income (OCI) includes items not recognized in the profit and loss account, such as unrealized gains or losses on investments and foreign currency translation differences. OCI items are categorized based on whether they will be reclassified to profit or loss. Reclassification adjustments transfer amounts from OCI to the profit and loss statement, reflecting changes like foreign currency translation reserves and hedging instruments.
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