Presentation of items of Other Comprehensive Income (OCI)
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About the project
This project has been completed by the IASB and the FASB, the US standard-setter. As a result, the IASB issued Amendments to IAS 1 Presentation of Financial Statements was issued on 16 June 2011.
The presentation of items of Other Comprehensive Income (OCI) is becoming more important as the Board has decided in various projects that entities should present particular items of income and expense in OCI. The US FASB also took on a similar project to enhance convergence.
16 June 2011 Amendments to IAS 1 Presentation of Financial Statements issued - click here for more information.
26 May 2010 The IASB published for public comment an exposure draft Presentation of Items of Other Comprehensive Income
4 May 2010 The Boards discussed the title of the statement containing profit or loss and other comprehensive income
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Next discussion by the IASB
The boards have completed discussions on this project.
Page last updated: 16 June 2011