Other comprehensive income, is IFRS for SME’s different to full IFRS?

I have been getting queries on the differences between full IFRS and IFRS for SME's with regards to Other Comprehensive Income. So to clarify there are 6 instances under full IFRS for OCI, and three for IFRS for SME’s, as follows:

Full IFRS : Components of OCI for full IFRS include:

  1. Gains / losses on PPE revaluations (IAS 16)
  2. Actuarial gains / losses on defined benefit plans (IAS19)
  3. Exch. differences on translating foreign ops(IAS 21)
  4. Investments in equity instruments (IFRS 9)
  5. Cash flow hedges (IAS 39)
  6. Financial liabilities designated at fair value – own credit risk changes (IFRS 9)


IFRS for SME’s: Components of OCI for IFRS for SME’s include:

  1. Exch. differences on translating foreign ops(Section 30).
  2. Actuarial gains or losses (see Section 28) – if accounting policy chooses OCI, otherwise 100% to P/L
  3. Changes in fair values of cash flow hedging instruments ( Section 12).

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