Profit (or loss)
→ excluding other comprehensive income and expenses (i.e. Other comprehensive income) (20)
Other comprehensive income
- incomes not included in the profit and loss minus
- expenses not included in the profit and loss
→ it is actually the change in equity during the reporting period that does not arise from transactions with owners (20) (e.g. revaluation of assets in accordance with IAS 16 and IAS 38)
Total comprehensive income:
- profit (or loss)
- other comprehensive income (20)
In accordance with IAS 1, total comprehensive income must be divided into:
- the part attributable to the owners (i.e. owners having control over the company)
- the part attributable to non-controlling interest (minority shareholders) (20)
In accordance with IFRS 5, total comprehensive income must be divided into:
- profit/loss from continued operations
- profit/loss from discontinued operations (certain part of the entity or activity that either has been disposed of or is held for sale and meets the conditions set out in IFRS 5) (21)