Page 13 - Finac1 Test 1 slides - 3. Presentation of Financial Statements

PRESENTATION OF FINANCIAL STATEMENTS

Statement of profit or loss and other

comprehensive income (IAS 1 par .81A–.81B)

(a) Profit or loss for the period attributable to

• (i) non-controlling interests; and

• (ii) owners of the parent.

(b) Comprehensive income for the period

attributable to

• (i) non-controlling interests; and

• (ii) owners of the parent.

• If an entity presents profit or loss in a

separate statement, it must present (a) in

that statement.

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