This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

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.