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IFRS in Focus — IASB proposes changes to the presentation of profit or loss and other comprehensive income

Published on: Jun 07, 2010

On May 27, 2010, the International Accounting Standards Board published ED/2010/5 Presentation of Items of Other Comprehensive Income (proposed amendments to IAS 1). The ED proposes a limited amendment to IAS 1 regarding the presentation of items contained in other comprehensive income (OCI) and their classification within OCI.


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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.