Page 10 - PowerPoint Presentation
P. 10
PRESENTATION OF FINANCIAL STATEMENTS
Statement of profit or loss and other
comprehensive income (IAS 1 par .81A–.81B)
• The statement of profit or loss and other
comprehensive income presents the following in
addition to profit or loss and other comprehensive
income sections:
• (a) profit or loss;
• (b) total comprehensive income; and
• (c) comprehensive income for the period (the total profit or
loss and other comprehensive income)
• An entity must present the following items, in addition
to the profit or loss and other comprehensive income
sections, as allocation of profit or loss and other
comprehensive income for the period:
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