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iGAAP Alert: June 2010

IASB proposes changes to the presentation of profit or loss and other comprehensive income in IAS 1

iGAAP Alert: May 2010

 

Background

All entities will be required to present profit or loss and other comprehensive income in two distinct sections within a continuous statments.

The measurement and recognition of items of profit or loss and other comprehensive income would not be affected by the proposals.

The comment period on the ED is open until 30 September 2010 and a final standard is expected later this year.

For more information, read our iGAAP Alert June 2010.

 

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