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
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