Discrepancy between Wiley and CFAI notes

For AFS debt securities under IFRS, Wiley says that unrealized gain/loss get accounted for in net income

But CFAI says that it goes to OCI and not P&L

Did anyone else notice?

I believe you’re misreading it. The Wiley study notes only says unrealized gains and losses to the income statement for AFS debt securities that are the result of exchange rate movements.