Global Standards for the world economy

Tuesday 23 May 2017

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Exposure draft [May 2010]


 Exposure draft and comment letters


On 27 May 2010 the International Accounting Standards Board (IASB) published for public comment proposals to improve the consistency of how items of Other Comprehensive Income (OCI) are presented.

The IASB is proposing to require that entities present profit or loss and other comprehensive income 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.

Comment letter deadline

The exposure draft is open for comment until 30 September 2010.

Click here to read all comment letter.


Due process documents
Exposure Draft: Presentation of Items of Other Comprehensive Income Proposed amendments to IAS 1[PDF, 225 KB]
Reposted on 4 August 2010 with formatting corrections on pages 15 and 16
Exposé-sondage: Présentation des autres éléments du résultat global [French][PDF, 207KB]
公開草案: >その他の包括利益の項目の表示(第号の修正案)[Japanese][PDF 624 KB]

Related information

Read the Snapshot, a brief high-level summary of the ED

View a Frequently Asked Question document on the proposals

Read the press release

Visit the US FASB website to view their proposals on OCI and Financial Instruments