International Financial Reporting Standards (IFRS)
Notes

U.S. GAAP IFRS, IAS Accounting Topics

International Standards and U.S. GAAP
 (A comprehensive source of International and U.S. GAAP information)

International Accounting Standards (IAS)
U.S. Tax Code by Section,  Securities Law Library
U.S. GAAP by Topic,  IFRS, IAS by Topic,  Accounting by Topic
 
International Financial Reporting Standards (IFRS) Notes
  
 

IFRS Notes

1018
Presentation of Statement of Comprehensive Income
ias01-a03

Two methods of presenting the statement of comprehensive income
IAS1-pr81

 Method 1
 Presentation in a single statement of comprehensive income
or

 Method 2
 Presentation in two statements

 (1) Income statement: reporting components of profit or loss
 (2) Statement of comprehensive income: reporting components of other comprehensive income
 Separate statement of comprehensive income begins with profit or loss.
 
   
  ¬previous page         next page®
Back to IFRS Notes Index 
IFRS, IAS by Topic






U.S. GAAP by Topic
 
 Accounting Topics
  Inventory Valuation Methods
  Depreciation Methods
  Revenue Recognition Principle
  Accrual Basis vs. Cash Basis Accounting
  Basics of Journal Entries
  Ratios for Financial Statement Analysis
  Overview of Financial Statements
 






Copyright © IFRSclass.com.TM  All Rights Reserved.