Download - Comprehensive Income Statement
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