Term as amended by IAS 1 (2007)
statement of financial position
statement of cash flows
statement of com¬pre¬hen¬sive income (income statement is retained in case of a two-state¬ment approach)
recog¬nised in profit or loss
recog¬nised in other com¬pre¬hen¬sive income
recog¬nised outside profit or loss (either in OCI or equity)
re¬clas¬si¬fied from equity to profit or loss as a re¬clas¬si¬fi¬ca¬tion ad¬just¬ment
IFRSs
in
owners (exception for 'ordinary equity holders')
end of the reporting period
end of the reporting period
after the reporting period