Statement presenting comprehensive income (paras. 86-95)

86 An entity shall present in the statement presenting comprehensive income totals for:

(a) profit or loss;

(b) other comprehensive income (see paragraphs B86-B87); and

(c) comprehensive income, being the total of profit or loss and other comprehensive income.

87 An entity shall present an allocation of comprehensive income for the reporting period attributable to:

(a) non-controlling interests; and

(b) owners of the parent.

Other comprehensive income

88 An entity shall classify income and expenses included in the statement presenting comprehensive income in one of two categories:

(a) income and expenses that will be reclassified to profit or loss when specific conditions are met; and

(b) income and expenses that will not be reclassified to profit or loss.

89 An entity shall present, in each of the categories of the statement presenting comprehensive income, line items for:

(a) the share of other comprehensive income of associates and joint ventures accounted for using the equity metho

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