Why the unrealised gain or loss treatment to OCI?

This query is : Resolved 

16 May 2020 why the unrealised gain or loss on Accounts receivable and payable is not charged to OCI?

21 May 2020 I think there might be Bad Debts from Accounts Receivable which is debited to PL and I can not see any gains from AR & AP as we are either selling or purchasing from them and taking money or paying money for the same.



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