Term before 2007 revision of IAS 1 Term as amended by IAS 1 (2007)
balance sheet statement of financial position
cash flow statement statement of cash flows
income statement statement of com¬pre¬hen¬sive income (income statement is retained in case of a two-state¬ment approach)
recog¬nised in the income statement recog¬nised in profit or loss
recog¬nised [directly] in equity (only for OCI com¬po¬nents) recog¬nised in other com¬pre¬hen¬sive income
recog¬nised [directly] in equity (for recog¬ni-tion both in OCI and equity) recog¬nised outside profit or loss (either in OCI or equity)
removed from equity and recog¬nised in profit or loss ('recycling') re¬clas¬si¬fied from equity to profit or loss as a re¬clas¬si¬fi¬ca¬tion ad¬just¬ment
Standard or/and In¬ter¬pre¬ta¬tion IFRSs
on the face of in
equity holders owners (exception for 'ordinary equity holders')
balance sheet date end of the reporting period
reporting date end of the reporting period
after the balance sheet date after the reporting period