Proposed changes to the presentation of other comprehensive income
The IASB has issued for comment an Exposure draft Presentation of items of Other Comprehensive Income (amendments to IAS 1 Presentation of Financial Statements), proposing limited changes to the presentation of other comprehensive income (OCI) . This Supplement to IFRS Outlook summarises the exposure draft which does not propose any changes to the items that are being recognised in OCI nor does it change the existing requirements with respect to the reclassification of items into profit or loss.+
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