1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 1: Presentation of Financial Statements (superseded by IFRS 18)
  2. IAS 1: Basis for Conclusions
  3. Statement of comprehensive income (paras. BC49-BC73)
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Statement of comprehensive income (paras. BC49-BC73)

Comparing proposed amendment...
Reporting comprehensive income (paragraph 81) (paras. BC49-BC54L)
Results of operating activities (paras. BC55-BC56)
Subtotal for profit or loss (paragraph 82) (paras. BC57-BC58)
Information to be presented in the profit or loss section or the statement of profit or loss (paragraphs 85-85B) (paras. BC58A-BC58B)
Minority interest (paragraph 83) 11 (para. BC59)
Extraordinary items (paragraph 87) (paras. BC60-BC64)
Other comprehensive income - related tax effects (paragraphs 90 and 91) (paras. BC65-BC68A)
Reclassification adjustments (paragraphs 92-96) (paras. BC69-BC73)
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