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متابعة

IAS-1 allows to disclose the result of the operations of extraordinary items in the income statement. True or False?

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تم إضافة السؤال من قبل Rashad Moursi , Financial and Administrative Officer & international Business Transformer, Hotel Owner Reprs. , Investment and financial
تاريخ النشر: 2014/05/22
Jafar Sharif
من قبل Jafar Sharif , NEW HORIZONS CYBERSOFT LIMITED

False : International Accounting Standard says that, a company should not report any items of income or expense as extraordinary items, in the separate income statement or the statement of comprehensive income.

But True As per Indian GAAP AS -5 "Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies" Extraordinary Items shell be shown as a separate line Item on the statement of Profit and Losses.

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