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iGAAP Alert: June 2011

IASB issues amendments to IAS 1 on presentation of items of other comprehensive income

iGAAP Alert: November 2010

Background

The amendments to IAS 1 retain the option to present profit or loss and other comprehensive income in either a single continuous statement or in two separate but consecutive statements.

However, items of other comprehensive income are now required to be grouped into those that will and will not subsequently be reclassified to profit or loss. Tax on items of other comprehensive income is required to be allocated on the same basis.

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