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  • Monday, April 28, 2025
  • The Financial Encyclopedia
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Reclassification Adjustment

The process of reclassifying gains or losses from equity (fair value changes) to P&L (statement of profit and loss, SOPL)...

    Recycling

    The process of reclassifying gains or losses from equity (fair value changes) to P&L (statement of profit and loss, SOPL)...