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IFRS Notes
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1019 |
Information
to be reported in the statement of comprehensive income
ias01-a04
I. Line
items
required to be
reported in the
Statement of
comprehensive income
IAS1-pr82
(1) revenue
(2) finance costs
(3) share of the profit or loss of associates and joint ventures
(4) tax expense
(5) profit or loss of discontinued operations
(6) profit or loss
(7) components of other comprehensive income (OCI)
(8) share of OCI of associates and joint ventures
(9) total comprehensive income
II.
Allocations of profit or loss
to be disclosed in the
Statement of
comprehensive income
IAS1-pr83
(1)
profit or loss
(1a) attributable to
non-controlling interests
(1b) attributable to owners of the parent
(2)
total
comprehensive income
(2a) attributable to
non-controlling interests
(2b) attributable to owners of the parent
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