IFRS in Focus — IASB issues amendments to IAS 1 on presentation of items of other comprehensive income (June 2011)
Published on:
Jun 23, 2011
On 16 June 2011, the IASB issued Presentation of Items of Comprehensive Income (Amendments to IAS 1). The amendments to IAS 1 Presentation of Financial Statements are the result of a joint project with the US Financial Accounting Standards Board and provide guidance on the presentation of the items contained in other comprehensive income (OCI) and their classification within OCI.
