Information to be presented in the profit or loss section or the statement of profit or loss
IAS 1.82
a. revenue;
b. gains or losses arising from the derecognition
of financial assets measured at amortised cost;
c. finance costs;
d. share of profit or loss of associates and joint ventures accounted for using the equity method;
e. if a financial asset is reclassified so that it is measured at fair value, any gain or loss arising from a difference between the previous carrying amount and its fair value at the reclassification date (as defined in IFRS 9);
f. tax expense;
g. a single amount for the total of discontinued operations
Information to be presented in other comprehensive income section
IAS 1.82A
Has the other comprehensive income section presented line items for amounts of other comprehensive income in the period, classified by nature (including share of the other comprehensive income of associates and joint ventures accounted for using the equity method) and grouped into those that, in accordance with other IFRSs:
A. will not be reclassified subsequently to profit or loss; and
B. will be reclassified subsequently to profit or loss when specific conditions are met?
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cindy
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Information to be presented in the profit or loss section or the statement of profit or loss
IAS 1.82
a. revenue;
b. gains or losses arising from the derecognition
of financial assets measured at amortised cost;
c. finance costs;
d. share of profit or loss of associates and joint ventures accounted for using the equity method;
e. if a financial asset is reclassified so that it is measured at fair value, any gain or loss arising from a difference between the previous carrying amount and its fair value at the reclassification date (as defined in IFRS 9);
f. tax expense;
g. a single amount for the total of discontinued operations
Information to be presented in other comprehensive income section
IAS 1.82A
Has the other comprehensive income section presented line items for amounts of other comprehensive income in the period, classified by nature (including share of the other comprehensive income of associates and joint ventures accounted for using the equity method) and grouped into those that, in accordance with other IFRSs:
A. will not be reclassified subsequently to profit or loss; and
B. will be reclassified subsequently to profit or loss when specific conditions are met?
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