Subtotals and categories in the statement of profit or loss

In this webinar, IASB technical staff go into the detail of the three defined categories for income and expenses that IFRS 18 introduces—operating, investing and financing—to improve the structure of the income statement. Companies will also be required to provide new defined subtotals, including operating profit. The improved structure and new subtotals will give investors a consistent starting point for analysing companies’ performance and make it easier to compare companies.

View the webinar slides: https://www.ifrs.org/content/dam/ifrs/supporting-implementation/ifrs-18/subtotals-and-categories-webinar-slides.pdf

Тэги:

#ifrs #iasb #international_financial_reporting_standards #international_accounting_standards_board #finance #accounting #auditing #investor #investing #ifrs_accounting #ifrs_list #ifrs_standards #ifrs_foundation #ifrs_2019 #ifrs_2020 #ifrs_definition #international_accounting_standards #irfs #isab #understanding_ifrs #ifrs_explained #ifrs_statements

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