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Division Statement of profit or loss and other comprehensive incomeF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 81AThe statement of profit or loss and other comprehensive income (statement of comprehensive income) shall present, in addition to the profit or loss and other comprehensive income sections:
  2. 81BAn entity shall present the following items, in addition to the profit or loss and other comprehensive income sections, as allocation of profit or loss and other comprehensive income for the period:
  3. Information to be presented in profit or loss section or the statement of profit or loss
  4. Information to be presented in the other comprehensive income section
  5. Information to be presented in the statement(s) of profit or loss and other comprehensive income or in the notes

Annotations

Textual amendments

F1

Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 32 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)