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||   LEGISLATIVE BASE


IAS1 : PRESENTATION OF FINANCIAL STATEMENTS


STRUCTURE AND CONTENT > Statement of comprehensive income >


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Information to be presented in the statement of comprehensive income

82
As a minimum, the statement of comprehensive income shall [one] include line items that present the following [two] amounts for the period:
(a) revenue;
(b) finance costs;
(c) share [three] of the profit or loss of associates and joint ventures accounted [four] for using the equity method;
(d) tax expense;
(e) a single [five] amount comprising the total of:
(i) the post-tax profit [six] or loss of discontinued operations and
(ii) the post-tax gain [seven] or loss recognised on the measurement to fair value less [eight] costs to sell or on the disposal of the assets or disposal group(s) [nine] constituting the discontinued operation;
(f) profit or loss;
(g) each [ten] component of other comprehensive income classified by nature [one] (excluding amounts in (h));
(h) share of the other comprehensive [two] income of associates and joint ventures accounted for using [three] the equity method; and
(i) total comprehensive income.

83
An [four] entity shall disclose the following items in the statement [five] of comprehensive income as allocations of profit or loss for the period:
(a) [six] profit or loss for the period attributable to:
(i) non-controlling [seven] interests, and
(ii) owners of the parent.
(b) total comprehensive [eight] income for the period attributable to:
(i) non-controlling interests, [nine] and
(ii) owners of the parent.

84
An entity may present [ten] in a separate income statement (see paragraph 81) [one] the line items in paragraph 82(a)–(f) and the disclosures in paragraph [two] 83(a).

85
An entity shall present additional line [three] items, headings and subtotals in the statement of comprehensive income [four] and the separate income statement (if presented), when [five] such presentation is relevant to an understanding of the entity’s [six] financial performance.

86
Because the effects of an entity’s various activities, [seven] transactions and other events differ in frequency, potential [eight] for gain or loss and predictability, disclosing the components of financial [nine] performance assists users in understanding the financial performance [ten] achieved and in making projections of future financial performance. [one] An entity includes additional line items in the statement [two] of comprehensive income and in the separate income statement (if [three] presented), and it amends the descriptions used and the ordering [four] of items when this is necessary to explain [five] the elements of financial performance. An entity considers factors [six] including materiality and the nature and function of the items of income [seven] and expense. For example, a financial institution may amend [eight] the descriptions to provide information that is relevant [nine] to the operations of a financial institution. An entity does not [ten] offset income and expense items unless the criteria [one] in paragraph 32 are met.

87
An entity shall [two] not present any items of income or expense [three] as extraordinary items, in the statement of comprehensive income or the separate [four] income statement (if presented), or in the notes.


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Feature conception:


Thus it appears, in what various ways Nature has taught man her first great lesson of love and union.

Nor did she give the same talents either in kind or in degree to all, evidently meaning that the inequality of her gifts should be ultimately equalized by a reciprocal interchange of good offices and mutual assistance.

Thus, in different countries, she has caused different commodities to be produced, that expediency itself might introduce commercial intercourse.


Desiderius Erasmus

The Complaint of Peace

   




Moscow: IAS financial reporting services



 

IAS financial reporting services in Moscow

Chapter: Moscow IAS financial reporting services

Moscow: IAS financial reporting services

 

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