BC49 The exposure draft of 2006 proposed that all non‑owner changes in equity should be presented in a single statement or in two statements. In a single‑statement presentation, all items of income and expense are presented together. In a two‑statement presentation, the first statement (‘income statement’) presents income and expenses recognised in profit or loss and the second statement (‘statement of comprehensive income’) begins with profit or loss and presents, in addition, items of income and expense that IFRSs require or permit to be recognised outside profit or loss. Such items include, for example, translation differences related to foreign operations and gains or losses on available‑for‑sale financial assets. [IFRS 9 Financial Instruments eliminated the category of available-for-sale financial assets. This paragraph refers to matters relevant when IAS 1 was issued.] The statement of comprehensive income does not include transactions with owners in their capac
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