Page 43 - Finac1 Test 1 slides
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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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