Transcription of FRS 102 Illustrative Financial Statements - ey.com
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FRS 102 Illustrative Financial Statements - ey.com
FRS 102 Illustrative Financial Statements ;gehdqaf_ oal` >JK )(* L`] >afYf[aYd J]hgjlaf_ KlYf\Yj\ 9hhda[YZd] af l`] MC Yf\ J]hmZda[ g^ Aj]dYf\$ Yk akkm]\ af EYj[` *()+FRS 102 Illustrative Financial Statements Complying with FRS 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland, as issued in March 2013 Copyright Ernst & Young LLP 2013. The United Kingdom firm Ernst & Young LLP is a limited liability partnership registered in England and Wales with a registered number OC300001 and is a member practice of Ernst & Young Global. Apart from any fair dealing for the purposes of research or private study, or criticism or review, as permitted under the Copyright, Designs and Patents Act, 1988, this publication may only be reproduced, stored or transmitted, in any form or by any means, with the prior permission in writing of the publishers, or in the case of reprographic reproduction in accordance with the terms of licences issued by the Copyright Licensing Agency, 90 Tottenham
comprehensive income) and items of other comprehensive income; or o A separate income statement and a separate statement of comprehensive income. If an entity chooses to present both an income statement and a statement of comprehensive income, the statement of comprehensive income begins with profit
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Radical change to financial statement, INCOME STATEMENT, STATEMENT OF COMPREHENSIVE INCOME, Income, Comprehensive income, Statement of comprehensive income and, Statement of Comprehensive Income and Income Statement, CHAPTER The Income Statement and Statement, Statement, INCOME STATEMENT STATEMENT OF COMPREHENSIVE, AND LOSS ACCOUNT OR COMPREHENSIVE, And Loss Account or Comprehensive Income Statement