Page 313 - SBR Integrated Workbook STUDENT S18-J19

Group accounting – Foreign currency

Example 1 – continued

Consolidated statement of profit or loss and OCI

$m
Revenue

Expenses

———
Profit for period

OCI
Translation of overseas subsidiary

———
Total comprehensive income

———

Profit attributable to:
Owners of the parent
NCI
———

———

TCI attributable to:
Owners of the parent
NCI

———

———

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