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Accountants Enterprise in Australia only

The 2010 AASB IFRS Presentation changes introduced the Statement of Comprehensive Income as a replacement for the Income Statement for all reporting entities and large non-reporting companies.

The Statement of Comprehensive Income is mandatory for all reporting entities and large non-reporting companies, and is generated using the Income Statement formats. See Income statement.

Other comprehensive income:
For MAS, to produce IFRS reports, put movements to reserve accounts not involving owners of the business to sub account 02 in account 620:634.
For Accounts, to produce IFRS reports, put movements to reserve accounts not involving owners of the business to sub account 02 in account 570:576.