大师作文网income statement 由哪些部分组成
来源：学生作业帮 编辑：大师作文网作业帮 分类：综合作业 时间：2024/11/20 13:01:53
income statement 由哪些部分组成
income statement里一般哪些内容是必须包含的?
income statement里一般哪些内容是必须包含的?
改名字了
IFRSs已将其命名为
Statement of comprehensive income
As a minimum, the statement of comprehensive income shall include line
items that present the following amounts for the period:
(a) revenue;
(b) finance costs;
(c) share of the profit or loss of associates and joint ventures
accounted for using the equity method;
(d) tax expense;
*(e) a single amount comprising the total of:
(i) the post-tax profit or loss of discontinued operations
and
(ii) the post-tax gain or loss recognised on the
measurement to fair value less costs to sell or on the
disposal of the assets or disposal group(s) constituting
the discontinued operation;
(f) profit or loss;
(g) each component of other comprehensive income classified by
nature (excluding amounts in (h));
(h) share of the other comprehensive income of associates and joint
ventures accounted for using the equity method; and
(i) total comprehensive income.
IFRSs已将其命名为
Statement of comprehensive income
As a minimum, the statement of comprehensive income shall include line
items that present the following amounts for the period:
(a) revenue;
(b) finance costs;
(c) share of the profit or loss of associates and joint ventures
accounted for using the equity method;
(d) tax expense;
*(e) a single amount comprising the total of:
(i) the post-tax profit or loss of discontinued operations
and
(ii) the post-tax gain or loss recognised on the
measurement to fair value less costs to sell or on the
disposal of the assets or disposal group(s) constituting
the discontinued operation;
(f) profit or loss;
(g) each component of other comprehensive income classified by
nature (excluding amounts in (h));
(h) share of the other comprehensive income of associates and joint
ventures accounted for using the equity method; and
(i) total comprehensive income.