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Investor Presentaiton

CAT THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA Statement of Comprehensive Income Must present all non-owner changes in equity ("comprehensive income") either: In single statement of comprehensive income, or In two statements (income statement and separate statement of comprehensive income) CA THE INSTITUTE OF CHARTERED ACCOUNTANTS OF SRI LANKA Statement of Comprehensive Income Or Either Income statement Statement of comprehensive Revenue 1000 income Costs (500) Revenue 1000 Tax (200) Costs (500) Profit for the year 300 Tax (200) And Profit for the year 300 Statement of comprehensive Other comprehensive 150 income income Profit for the year Tax (50) Other comprehensive 300 150 Total comprehensive income 400 income Tax (50) Total comprehensive 400 income 19 20 10
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