COMPREHENSIVE INCOME STATEMENT

Income Statement and Statement of Comprehensive are differentiated because IAS 1 gives two

options to present the items of incomes and expenses recognized during the period.

IAS 1 para 81 allows that all the items of income and expenses recognized in the period:

EITHER in a single statement i.e. Statement of Comprehensive Income;

OR in two separate statements as follows:

o Income Statement : With components of profit and loss recognized. This statement

includes regular line items which in the language of IASs are known as profit and loss items.

o Statement of other Comprehensive Income : This statement starts with the profit or loss

as calculated under Income statement and contains components of other comprehensive

income. Simply this statement contains such line items which are not recognized in profit or loss

and if disclosed under Income Statement then it might mislead users of financial statements as

they may consider them as regular line items.

The components of other comprehensive incomeinclude:

1. changes in revaluation surplus (see IAS 16 Property, Plant and Equipment

and IAS 38 Intangible Assets);

2. actuarial gains and losses on defined benefit plans

3. gains and losses arising from translating the financial statements of a

foreign operation

4. gains and losses from investments in equity instruments measured at fair

value through other comprehensive income

5. the effective portion of gains and losses on hedging instruments in a cash

flow hedge (see IAS  39).

Statement of Comprehensive Income

  Reference 

 IAS (IFRS), p.

IFRS Taxonomy 2010 XBRL name

COMPREHENSIVE INCOME 1p106a 

1p82i

ComprehensiveIncome

PROFIT (LOSS) 1p82f ProfitLoss

Profit (loss) from continuing

operations

1p82f Profit<...>Operations

Profit (loss) before tax IFRS 8p23,

8p28b

ProfitLossBeforeTax

Gross profit 1p103 GrossProfit

Revenue 1p82a, 18p35b, Revenue

IFRS, 8p28a

Cost of sales 1p99 CostOfSales

Other income 1p103, 1p102 OtherIncome

Distribution costs 1p99 DistributionCosts

Administrative expense 1p99 AdministrativeExpense

Other expense 1p99 OtherExpenseByFunction

Other gains (losses) 1p103, 1p102 OtherGainsLosses

Profit (loss) from operating

activities

  ProfitLossFromOperatingActivities

Difference between carrying

amount of dividends payable and

carrying amount of non-cash assets

distributed

IFRIC 

17p5

Difference<...>Distributed

Gains (losses) on net monetary

position

9p29 Gains<...>Position

Gain (loss) arising from

derecognition of financial assets

measured at amortised cost

1p82 aa GainLoss<...>AmortisedCost

Difference between carrying

amount of non-cash assets

distributed and carrying amount of

dividends payable

IFRIC 17p5 Difference<...>Payable

Finance income IFRS 7 IG13 FinanceIncome

Finance costs 1p82b FinanceCosts

Share of profit (loss) of associates

and joint ventures accounted for

using equity method

1p82c Share<...>Method

Gains (losses) arising from

difference between previous

carrying amount and fair value of

financial assets reclassified as

measured at fair value

Effective 2013-

01-01 IAS 1.82

ca

Gains<...>Value

Income tax expense (from 1p82d, 7p20 IncomeTax<...>Operations

continuing operations)

Profit (loss) from discontinued

operations

1p82e-i Profit<...>Operations

OTHER COMPREHENSIVE

INCOME

1p91а OtherComprehensiveIncome

Other comprehensive income, net

of tax, exchange differences on

translation

1p91а, 1p82g Other<...>OnTranslation

Other comprehensive income, net

of tax, available-for-sale financial

assets

1p91а, 1p82g Other<...>Assets

Other comprehensive income, net

of tax, cash flow hedges

1p91а, 1p82g Other<...>Hedges

Other comprehensive income, net

of tax, hedges of net investments in

foreign operations

1p91а, 1p82g Other<...>Operations

Other comprehensive income, net

of tax, gains (losses) from

investments in equity instruments

1p7d Other<...>Instruments

Other comprehensive income, net

of tax, gains (losses) on revaluation

1p91а, 1p82g Other<...>Revaluation

Other comprehensive income, net

of tax, actuarial gains (losses) on

defined benefit plans

19p120h, 1p91а,

1p82g

Other<...>Plans

Income (expense) recognised in

other comprehensive income

relating to non-current assets or

disposal group classified as held for

sale

IFRS 5p38 Income<...>ForSale