Conceptual framework bulletin on profit or loss versus OCI

Published on: 14 Jul 2015

In their publication series that discusses the issues that arise in the course of the IASB's Conceptual Framework project, EFRAG has published a bulletin to contribute to the discussion on what items should be reported in profit or loss and what items should be reported as items of other comprehensive income. The bulletin specifically explores how to articulate the necessary guidance reflecting the role of the business model in the selection of measurement bases.

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