3488953
Descrição
Mapa Mental por hannaholiviaalas, atualizado more than 1 year ago
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Criado por hannaholiviaalas
mais de 9 anos atrás
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Statement of Comprehensive Income
Mind Map
- IAS 1
- Presents all items of income and expense recognised in a period
- in a single statement of comprehensive income
- in 2 statements
- a statement displaying components of profit and loss
- a statement of other comprehensive income
- a statement displaying components of profit and loss
- in a single statement of comprehensive income
- information required to be presented in the following
- Statement of comprehensive (IAS 1.82 -87)
- Profit or Loss (IAS 1.88)
- Other comprehensive income (IAS 1.90 -
96)
- Further information required to be presented on
the face or in the notes to the statement of
Comprehensive Income (IAS 1.97)
- Statement of comprehensive (IAS 1.82 -87)
- Entities must choose between
- Function of expense method
- Nature of expense method
- Function of expense method
- The change in a companies net assets from none
owner sources over a period of time
- It shows profits for the year,
- A further statement (statement of Equity) shows how the profit has been distributed and provides a link to the statement of
financial position
- A further statement (statement of Equity) shows how the profit has been distributed and provides a link to the statement of
financial position
- Does not have to detail every single overhead and expense
- Tax enpense
- Share of the profit & loss of associates
- Finance Costs
- Revenue
- Other Comprehensive income
- i.e revaluation of the property
- i.e revaluation of the property
- Tax enpense
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