Dear all,

I cannot find how can I book the fx loss, gain into profit and loss
account. Should I book it as other cost/revenue or financial


Book it as a separate component of financial expenses and income, so the
categories should be:

Interest income
Interest expense
Foreign currency gains (losses)

Net financial results = sum

Kind regards,


Dear Judit
In practice most of the company showing FX charges in  Financial

With Best Wishes and Regards

Thank you for your answer, however in Austrian GAAP, the f/x loss is
shown as other cost and f/x gain on a/p or a/r is shown as other
revenue. Should I rebook this according to IFRS as financial gain/loss
or can I leave them there?

For proper classification as per IFRS.\\Ex gain loss is Finance costl /