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 presenting comprehensive income (paras. BCZ277-BCZ284)
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Statement presenting comprehensive income (paras. BCZ277-BCZ284)

Comparing proposed amendment...
Reporting comprehensive income (paragraphs 88-89) (paras. BCZ277-BCZ278)
Reclassification adjustments (paragraphs 90-92 and B88-B89) (paras. BCZ279-BCZ282)
Tax effects on items of other comprehensive income (paragraphs 93-95) (paras. BCZ283-BCZ284)
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