It also explains and illustrates the presentation of the statement of profit or loss and other comprehensive income and the statement of changes in equity. Comprehensive income comprises all components of "profi
Profit, loss and other comprehensive income This article looks at what differentiates profit or loss from other comprehensive income and where items should be presented. The purpose of the statement of profit or loss and other comprehensive income (PLOCI) is to show an entit...
Income and expenses that are measured using historical cost are included in the statement of profit or loss. Additionally, income and expenses relating to a change in the current value of an asset or liability may also be included in profit or loss...
how to prepare a profit and loss (income) statement 热度: Profit and loss statement 热度: The Income Statement Comprehensive Income and the Statement of Cash Flows 热度: 相关推荐 TheConsolidatedstatementofprofitorlossandother comprehensiveincome 1Theconsolidatedstatementofprofitorloss Thesourceof...
The Consolidated statement of profit or loss and other comprehensive income 1 The consolidated statement of profit or loss The source of the consolidated statement of profit or loss is the individual statements of profit or loss of the separate companies in the group. In the consolidated statement...
he performance of a company is reported in the statement of profit or loss and other comprehensive income. IAS 1, Presentation of Financial Statements, defines profit or loss as ‘the total of income less expenses, excluding the components of other comprehensive income’. Other comprehensive income...
STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME 綜合損益及其他全面收益表 FOR THE YEAR ENDED 31 DECEMBER 2016 截至2016年12月31日止年度 Note 附註 2016 HK$'000 千港元 2015 HK$'000 千港元 Profit for the year 是年度盈利 6 149,992 128,074 Other comprehensive income, net of tax ...
STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME 綜合損益及其他全面收益表 FOR THE YEAR ENDED 31 DECEMBER 2015 截至2015年12月31日止年度 Note 附註 2015 2015年 HK$'000 千港元 2014 2014年 HK$'000 千港元 Profit for the year 是年度盈利 5 128,074 95,761 Other comprehensive income, ...
The reason for introducing other comprehensive income and merging it with profit or loss into the statement of comprehensive incomewas to distinguish between capital and performance changes. The company needs to show clearly why its net assets go up or down – is it due to capital chang...
The enslaved doctor argues that he has to keep his secret to insure his income, but his answer reveals that he also detects Labat’s fear of snakes. Certainly, the narrative perspective is not overthrown by such scenes, but they insert folds of a momentary stutter where another voice ...