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IFRS in Focus — IASB issues amendments to IAS 1 on presentation of items of other comprehensive income

Published on: Jun 22, 2011

On June 16, 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.


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