Page 232 - F3 -FA Integrated Workbook STUDENT 2018-19
P. 232
Chapter 17
4.3 Statement of profit or loss and other comprehensive income
ABC – Statement of profit or loss and other comprehensive income for the year
ended 31 December 20X4
$000
Revenue X
Cost of sales (X)
––––
Gross profit/(loss) X/(X)
Distribution costs (X)
Administrative expenses (X)
––––
Profit/(loss) from operations X/(X)
Income from investments X
Finance cost (X)
––––
Profit/(loss) before tax X/(X)
Income tax expense (X)
––––
Profit/(loss) for the period X/(X)
Other comprehensive income:
Revaluation gain/(loss) X/(X)
––––
Total comprehensive income X
––––
Illustrations and further practice
Now try question Illustration 1 and TYU 1 from Chapter 17 of the Study Text
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