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of <h1>Indian Accounting Standards: Present OCI Items Clearly, Classify by Nature, and Disclose Tax Details for Transparency</h1> The other comprehensive income (OCI) section of financial statements under Indian Accounting Standards (Ind AS) should present line items for income classified by nature, indicating whether they will be reclassified to profit or loss. It includes the share of OCI from associates and joint ventures. Entities must present relevant subtotals and ensure consistency and clarity without overshadowing required totals. Reclassified OCI items should be deducted from OCI and shown in the profit and loss statement. Income tax amounts related to OCI should be disclosed, either net of tax or with tax details. Reclassification adjustments for OCI components must also be disclosed.
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