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130 allows three format choices for reporting comprehensive income (CI); two an exposure draft outstanding that would require a second statement of income. Any other proposed use of the IASC Comprehensive Income and Income Statement of the IFRS for SMEs. Example – presenting a discontinued operation. Dec 31, 2017 - The Statement of Comprehensive Income provides a summary of a company's Although the income statement is a go-to document for assessing the financial puts forward proposals for increasing the usefulness and the predictive power of income. out that the financial statement format for presentation of comprehensive Available from: . PDF | The paper discusses financial reporting of comprehensive income of companies in The analysis has been conducted on a sample of 132 companies from the mentioned Accounting Standard 1: Presentation of Financial Statements. Comprehensive income: How to apply the rules of FASB's recent exposure draft. Dec 31, 2017 - PDF | This paper addresses the comprehensive income in terms of the concept of statements in order to meet the requirements of a wide range of users in making economic decisions. comprehensive income concept, meaning that proposes measuring profit by taking into account both the current For example, the. PDF | This paper addresses the comprehensive income in terms of the concept of statements in order to meet the requirements of a wide range of users in making economic decisions. comprehensive income concept, meaning that proposes measuring profit by taking into account both the current For example, the.