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IASB publishes proposal to improve consistency of OCI items presentation
Last Update - 31/05/2010
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The International Accounting Standards Board (IASB) is proposing to require entities to present profit or loss and other comprehensive income (OCI) in separate sections of a continuous statement. The IASB is also proposing to group items in OCI on the basis of whether they will eventually be ‘recycled’ into the profit or loss section of the income statement.
Please click here for the IASB press release. |
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