Betekenis van:
profit-and-loss statement

Voorbeeldzinnen

1. in two statements: a statement displaying components of profit or loss (separate income statement) and a second statement beginning with profit or loss and displaying components of other comprehensive income (statement of comprehensive income).
2. In paragraphs 14 and 15, ‘the income statement’ is amended to ‘profit or loss’.
3. In paragraphs 22(b), 59, 60 and 65, ‘the income statement’ is amended to ‘profit or loss’, and in paragraph 81(g)(ii) ‘the income statement’ is amended to ‘profit or loss’.
4. When revaluation of trading items is part of the profit and loss statement, revaluation could be included.
5. In IAS 11, in paragraphs 26, 28 and 38, ‘the income statement’ is amended to ‘profit or loss’.
6. in two statements: a statement displaying components of profit or loss (separate income statement) and a second statement beginning with profit or loss and displaying components of other comprehensive income (statement of comprehensive income). Information to be presented in the statement of comprehensive income
7. As permitted by IAS 1 (as revised in 2007), an interim report may present for each period either a single statement of comprehensive income, or a statement displaying components of profit or loss (separate income statement) and a second statement beginning with profit or loss and displaying components of other comprehensive income (statement of comprehensive income).
8. Examples of measures of segment performance below segment result in the statement of comprehensive income are profit or loss from ordinary activities (either before or after income taxes) and profit or loss.’
9. The report contains a projected profit–and-loss account, a projected balance sheet and a projected cash flow statement for 2000, 2001 and 2002.
10. In the statement that presents the components of profit or loss for an interim period, an entity shall present basic and diluted earnings per share for that period.’
11. In paragraph 105 and in the third paragraph of the Example illustrating paragraph 106, ‘the income statement’ is amended to ‘profit or loss’.
12. For consistency and data integrity, it is recommended that the financial reports of the regulatory accounts be consolidated into a profit and loss statement and a statement of capital employed for the undertaking as a whole.
13. It is recommended that notified operators required to report accounting separation provide a profit and loss statement and statement of capital employed for each of the regulatory reporting entities (based on the relevant markets and services).
14. The statement of financial position and statement of comprehensive income of such an investee are restated in accordance with this Standard in order to calculate the investor's share of its net assets and profit or loss.
15. If an entity presents the components of profit or loss in a separate income statement as described in paragraph 81 of IAS 1 (as revised in 2007), it presents basic and diluted earnings per share in that separate statement.’