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Moscow: IAS financial report provider

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||   LEGISLATIVE BASE


IAS1 : PRESENTATION OF FINANCIAL STATEMENTS


STRUCTURE AND CONTENT > Statement of comprehensive income >


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Other comprehensive income for the period

90
An entity shall disclose the amount of income [one] tax relating to each component of other comprehensive [two] income, including reclassification adjustments, either in the statement [three] of comprehensive income or in the notes.

91
An entity may present [four] components of other comprehensive income either:
(a) net [five] of related tax effects, or
(b) before related [six] tax effects with one amount shown [seven] for the aggregate amount of income tax relating to those [eight] components.

92
An entity shall disclose reclassification adjustments [nine] relating to components of other comprehensive income.

93
Other IFRSs [ten] specify whether and when amounts previously recognised [one] in other comprehensive income are reclassified to profit [two] or loss. Such reclassifications are referred to in this [three] Standard as reclassification adjustments. A reclassification adjustment is [four] included with the related component of other comprehensive [five] income in the period that the adjustment is reclassified [six] to profit or loss. For example, gains realised on the disposal [seven] of available-for-sale financial assets are included in profit [eight] or loss of the current period. These amounts may [nine] have been recognised in other comprehensive income [ten] as unrealised gains in the current or previous periods. Those [one] unrealised gains must be deducted from other [two] comprehensive income in the period in which the realised gains [three] are reclassified to profit or loss to avoid including [four] them in total comprehensive income twice.

94
An entity [five] may present reclassification adjustments in the statement of comprehensive [six] income or in the notes. An entity presenting reclassification adjustments [seven] in the notes presents the components of other comprehensive income [eight] after any related reclassification adjustments.

95
Reclassification adjustments [nine] arise, for example, on disposal of a foreign operation (see [ten] IAS 21), on derecognition of available-for-sale financial assets [one] (see IAS 39) and when a hedged forecast [two] transaction affects profit or loss (see paragraph [three] 100 of IAS 39 in relation to cash flow [four] hedges).

96
Reclassification adjustments do not arise on changes [five] in revaluation surplus recognised in accordance with IAS [six] 16 or IAS 38 or on actuarial gains and losses [seven] on defined benefit plans recognised in accordance with [eight] paragraph 93A of IAS 19. These components [nine] are recognised in other comprehensive income and are [ten] not reclassified to profit or loss in subsequent periods. [one] Changes in revaluation surplus may be transferred [two] to retained earnings in subsequent periods as the asset is [three] used or when it is derecognised (see [four] IAS 16 and IAS 38). Actuarial gains [five] and losses are reported in retained earnings in the period [six] that they are recognised as other comprehensive [seven] income (see IAS 19).


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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 report provider



 

IAS financial report provider in Moscow

Chapter: Moscow IAS financial report provider

Moscow: IAS financial report provider

 

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