1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2024
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  1. IFRS 18: Presentation and Disclosure in Financial Statements
  2. IFRS 18: Basis for Conclusions
  3. Statement of profit or loss (paras. BC81-BC276)
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Statement of profit or loss (paras. BC81-BC276)

Comparing proposed amendment...
Structure of the statement of profit or loss (paragraphs 46-74 and B29-B76) (paras. BC81-BC235)
Items to be presented in the statement of profit or loss or disclosed in the notes (paragraphs 75-85 and B77-B85) (paras. BC236-BC276)
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