Pass Your SBR ACCA Exams with Tom Clendon
Aug 28, 2026 · 7 min · 8 segments
*This episode is part of my Old but Gold series, where I revisit some of my earlier podcasts that are still completely relevant for your SBR exam today. The recording may be from the archives, but the…
Tom ClendonHost
It's telling us the other income that we've recognized this year that isn't in the income statement, that isn't in the P&L.
So for example, revaluation gains and losses on PPE tend to be found in other comprehensive income.
OCE, on the other hand, other components of equity, is an equity balance, is part of the equity on the statement of financial position, is a cumulative reserve.
And what happens with profits that we're recognizing in the income statement, they flow into retained earnings.
But the gains and losses that we're recognizing in OCI, they flow into other components of equity.
So there's a big difference between OCI, a period statement, gains and losses this year, and OCE, which is a collective reserve on the balance sheet on the statement of financial position.
Clearly there's a, a relationship between the two, so it can be quite lazy or w- it, it's easy to confuse the two, and I hope I've clarified a little bit of the language.
It's telling us the other income that we've recognized this year that isn't in the income statement, that isn't in the P&L.
So for example, revaluation gains and losses on PPE tend to be found in other comprehensive income.
OCE, on the other hand, other components of equity, is an equity balance, is part of the equity on the statement of financial position, is a cumulative reserve.
And what happens with profits that we're recognizing in the income statement, they flow into retained earnings.
But the gains and losses that we're recognizing in OCI, they flow into other components of equity.
So there's a big difference between OCI, a period statement, gains and losses this year, and OCE, which is a collective reserve on the balance sheet on the statement of financial position.
Clearly there's a, a relationship between the two, so it can be quite lazy or w- it, it's easy to confuse the two, and I hope I've clarified a little bit of the language.
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