Presentation of items of Other Comprehensive Income (OCI) Amendment to IAS 1 Presentation of Financial Statements Frequently asked questions 1. What are the current requirements for presenting profit or loss and OCI in IAS 1 Presentation of Financial Statements? ...2 2. What is the IASB proposing...
题目基本都不会注明是交易性金融资产还是非交易性金融资产老师:在会计领域,特别是针对金融工具的计量和分类,区分“公允价值计量及其变动计入其他综合收益”(Other Comprehensive Income, OCI)与“其他权益工具投资”、“其他债权投资”的关键在于金融工具的属性和使用场景。以下是区分的几个要点: ### 1. **金融工具的...
Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFR...
This situation persists until now. Even in these days when I work with the client I see that she is not sure whether she is dealing with other comprehensive income or profit or loss. And, how do the changes in equity fit in? What is the difference between other comprehensive inco...
Back in June 1997, the FASB issued FAS130 on how to report comprehensive income. The FASB's technical definition of comprehensive income is "the change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources. ...
IFRS 9 — Financial assets eligible for the election to present changes in fair value in other comprehensive income 12 Sep 2017 The Committee was asked to finalise the agenda decision. Three comment letters were received in which all the respondents agreed with the IC’s decision. No significant...
IFRS currently requires that the statement be presented as either one statement, being a combined statement of profit or loss and other comprehensive income or two statements, being the statement of profit or loss and the statement of profit or loss and other comprehensive income. An entity has ...
Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both ...
‘statement of profit or loss and other comprehensive income’ when it refers to it in IFRSs and other publications. IAS 1 already permits entities to use other titles and that flexibility will remain. 当它提到它在IFRSs和其他出版物时, IASB也提议改变全面收入的声明的标题到赢利的`声明或损失和...
Assessing value relevance of comprehensive income in European banks and other financial institutions The IAS/IFRS compliant groups have been disclosing comprehensive income since 2009, when the IAS 1-revised became effective. This paper aims to investigate the value relevance of comprehensive income and ...