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Statement of Comprehensive Income

Shown below is an example income statement laid out as a 'single statement' as per IAS 11) requirements for 2013.

  • Any values are fictional and are only shown for layout/familiarity purposes or for aiding calculation clarity.
  • Line items enclosed in [square brackets] are placeholders to show where they would be reported if any of these items apply.

Statement of Comprehensive Income for hArpanet Ltd for the year ended 30th June 20×3

Continuing Operations £'000
Revenue X
Cost of Sales X
Gross Profit X
Distribution Costs X
Administration Expenses X
[Loss on Impairment of Assets] X
Profit from Operations X
[Material (exceptional) Items] X
Finance Costs X
Profit/loss before Tax X
Tax X
Profit/loss for the period from continuing operations X
[Extraordinary items] X
[Discontinued operations]
[Profit/loss for the period from discontinued operations ] X
Profit/loss for the period X
[Other Comprehensive Income for the period:]
[possible OCI items ] X
[Total comprehensive income for the period] X
1) International Accounting Standards #1


accounting/2013/11/statement-of-comprehensive-income.txt · Last modified: 06/11/2013 12:48 by harpanet