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Statement of comprehensive income

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.

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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.

Related topics

Producing financial reports

Directors and partners

Page layouts

Changing default columns on reports

Cover page and contents page

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Building blocks of a report

Producing financial reports

Directors’ report

Auditor’s independence declaration

Income statement

Balance sheet

Statement of financial position

Statement of changes in equity

Statement of cash flows

Statement of significant accounting policies

Notes to the financial statements

First time adoption of AIFRS

Directors' declaration

Audit report or compilation report

Other reports

Large proprietary companies

Small proprietary companies

Incorporated associations

Trusts or unit trusts

Partnerships and sole traders

Management reports

Superannuation funds

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