Question
Paragraph 98 of IAS 1, Presentation of Financial Statements , lists some circumstances that may give rise to separate disclosure of items of income and
Paragraph 98 of IAS 1, Presentation of Financial Statements, lists some circumstances that may give rise to separate disclosure of items of income and expense. They include:
- reversals of inventory write-downs
- extraordinary items.
- finance costs.
- distribution costs.
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Principles Of Accounting
Authors: Robert Libby, Patricia Libby, Fred Phillips, Stacey Whitecotton
1st Edition
978-0077300456, 0077300459
