In this webinar, IASB technical staff go into the detail of the three defined categories for income and expenses that IFRS 18 introduces-operating, investing and financing-to improve the structure of the income statement. Companies will also be required to provide new defined subtotals, including operating profit. The improved structure and new subtotals will give investors a consistent starting point for analysing companies’ performance and make it easier to compare companies.
View the webinar slides: www.ifrs.org/c...
Негізгі бет Subtotals and categories in the statement of profit or loss
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