Welcome to the website of the IFRS Foundation and the IASB

Monday 24 November 2014

Banner graphic

Financial Statement Presentation

 Presentation of items of Other Comprehensive Income (OCI)


 

Click below to receive free email alerts on the Financial Statement Presentation project (requires eIFRS Basic).

Project milestones

 

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.

Read more
 

Project news

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

Click here to see all previous project news on this project.

 

IASB meeting updates

Read all previous updates and observer notes for this project.

Click here to listen to the IASB meeting audio playbacks.

 

Next discussion by the IASB

The boards have completed discussions on this project.


Page last updated: 16 June 2011

Related information

  View the June 2011 IAS 1 Presentation of Financial Statements

 Read the June 2011 project summary and feedback statement on IAS 1 Presentation of Financial Statements

  Click here to listen to a podcast introducingI AS 1 Presentation of Financial Statements

View Statement of Comprehensive Income—Joint Project of the IASB and FASB 

Download the slides from the webcasts

Click here for the Q&As 

Project contacts

Jon Baldurs
Project Manager
email: jbaldurs@ifrs.org