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Saturday 25 October 2014

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Project News


Profit or loss and other comprehensive income in the IASB's Conceptual Framework project

 07 November 2013


In a recently recorded podcast, Stephen Cooper, IASB member and Peter Clark, IASB Director of Research talk about the approaches to profit or loss and other comprehensive income in the Discussion Paper A Review of the Conceptual Framework for Financial Reporting. The podcast gives their insights into how the Discussion Paper addresses issues about the presentation of profit or loss and other comprehensive income, including the role of financial performance, the importance of profit or loss, distinguishing what goes into other comprehensive income and recycling.


To listen to the podcast please click here.