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Moscow: IAS accounting reporting services

 Moscow: IAS accounting reporting services





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STRUCTURE AND CONTENT > Statement of comprehensive income >

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Profit or loss for the period

An entity shall recognise all items [one] of income and expense in a period in profit or loss unless [two] an IFRS requires or permits otherwise.

Some IFRSs specify [three] circumstances when an entity recognises particular items [four] outside profit or loss in the current period. IAS [five] 8 specifies two such circumstances: the correction [six] of errors and the effect of changes in accounting policies. Other [seven] IFRSs require or permit components of other comprehensive [eight] income that meet the Frameworkís definition of income [nine] or expense to be excluded from profit or loss (see [ten] paragraph 7).

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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 accounting reporting services


IAS accounting reporting services in Moscow

Chapter: Moscow IAS accounting reporting services

Moscow: IAS accounting reporting services


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