Page 260 - SBR Integrated Workbook STUDENT S18-J19
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Chapter 18









                  Example 2 – continued




                   Statement of profit or loss and OCI


                   Pancake Group statement of profit or loss and other comprehensive income
                   for the year ended 31 March 20X4

                                                                                            $m
                   Revenue


                   Cost of sales

                                                                                        –––––––
                   Gross profit

                   Distribution costs

                   Administrative expenses


                   Share of profits of associate

                   Investment income
                   Finance costs
                                                                                        –––––––

                   Profit before tax

                   Income tax expense
                                                                                        –––––––

                   Profit for the year

                   Other comprehensive income
                   Change in revaluation surplus
                                                                                        –––––––

                   Total comprehensive income
                                                                                        –––––––





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