Financial Statements Presentation (including OCI)

Date recorded:

The European standard-setters are not in favour of the financial statement presentation proposals in relation to other comprehensive income, with concern expressed they could create confusion in the marketplace. The IASB feels the ED removes a presentation option in IAS 1 and provided greater clarity about the nature of the items in OCI.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.