CPDbox - Making IFRS Easy
  • Toggle menu
    CPDbox - Making IFRS Easy
    • Articles
      • IFRS Videos
      • IFRS Q&A
      • Financial Instruments
      • Consolidation and Groups
      • Financial Statements
      • Revenue Recognition
    • Standards
    • IFRS and Other Courses
      • IFRS Kit – Online IFRS Course
      • Free Resources
      • IFRS and Business Consulting
    • IFRS Q&A
    • Contact Us
      • Contact Us
      • About Us
    • My Account
    PL vs OCI IFRS

    2 Steps to Distinguish Other Comprehensive Income from Profit or Loss and Changes in Equity

    by Silvia

    Some time ago, standard IAS 1 Presentation of Financial Statements significantly changed and introduced the statement of other comprehensive income. And then it began: lots of confusion, frustration and doubts! Many of us simply did not get the point and started to flounder in the…

    Financial Statements 127
    IAS 1 FinancialStatements

    IAS 1 Presentation of Financial Statements: Summary

    by Silvia

    IAS 1 Presentation of Financial Statements represents a basis of the whole IFRS reporting, as it sets overall requirements for the presentation of financial statements, guidelines for their structure and minimum requirements for their content. Financial Statements Purpose of the financial statements is to provide information about…

    Financial Statements, IFRS Videos 42
    • Previous
    • 1
    • 2

    Free IFRS Report

    IFRS Kit

    Recent Comments

    • Silvia on Can you capitalize it as PPE or not?
    • Gee on Can you capitalize it as PPE or not?
    • Tarek Ali on Example: How to Consolidate
    • Haythem elsayed on How to account for intercompany loans under IFRS
    • Annie on How to account for intercompany loans under IFRS

    Categories

    • Accounting Policies and Estimates (12)
    • Consolidation and Groups (24)
    • Current Assets (21)
    • Financial Instruments (54)
    • Financial Statements (45)
    • Foreign Currency (9)
    • IFRS Videos (62)
    • Insurance (1)
    • Most popular (6)
    • Non-current Assets (54)
    • Other Topics (15)
    • Podcasts (23)
    • Provisions and Other Liabilities (43)
    • Revenue Recognition (24)

    Copyright © 2009-2022 Simlogic, s.r.o. All Rights Reserved.

    IFRS® is the IFRS Foundation’s registered Trade Mark and is used by Simlogic, s.r.o
    under licence during the term and subject to the conditions contained therein.

    Terms of Service

    JOIN OUR FREE NEWSLETTER

    report “Top 7 IFRS Mistakes”
    + free IFRS mini-course

    Check your inbox or spam folder now to confirm your subscription.

    Please check your inbox to confirm your subscription.

    We use cookies to offer useful features and measure performance to improve your experience. By clicking "Accept" you agree to the categories of cookies you have selected. You can find further information here.