IAS 1 Presentation of Financial Statements requires other comprehensive income items to be included in the statement

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IAS 1 Presentation of Financial Statements requires ‘other comprehensive income’ items to be included in the statement of comprehensive income and it also requires a statement of changes in equity. Explain the need for publishing this information, and identify the items you would include in them.

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Financial Accounting And Reporting

ISBN: 9781292255996

19th Edition

Authors: Barry Elliott, Jamie Elliott

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