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Newsletter on reporting comprehensive income

  • IFRS In Focus Image

08 Jun 2010

Deloitte's IFRS Global Office has published an IFRS in Focus Newsletter – IASB Proposes Changes to the Presentation of Profit or Loss and Other Comprehensive Income.

[Prior to June 2010, these newsletters were titled IAS Plus Update.] The newsletter explains the IASB's 27 May 2010 proposal to amend IAS 1 Presentation of Financial Statements to require:
  • Presentation of 'profit or loss' and 'other comprehensive income' (OCI) as separate components in a single, continuous financial statement; and
  • Separate presentation in OCI of items that will be reclassified to profit or loss ('recycled') in a subsequent period.
FASB has published a similar proposal. Click for the Project Page on IAS Plus.
Click to view IFRS in Focus Newsletter – IASB Proposes Changes to the Presentation of Profit or Loss and Other Comprehensive Income (PDF 68k).

 

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