benbenxiong

thanks prophets.

but as i understand under IFRS (the question states that the company follows IFRS) unrecognized / unamortized expenses are not included in OCI but disclosed in footnotes.

in any case, if those did sit in accumulated OCI they would be part of equity anyways. in that case wouldn't that simply be a reclassification within the equity section and no increase in equity per se?

bonus points answer - wall street / blue star