Presentation of items of other comprehensive income : proposed amendments to IAS 1 : comments to be received by 30 September 2010
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Presentation of items of other comprehensive income : proposed amendments to IAS 1 : comments to be received by 30 September 2010
（Exposure draft, ED/2010/5）
International Accounting Standards Board, c2010
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注記
"The Board has developed the proposals having considered responses to its discussion paper Preliminary views on financial statement presentation, published in October 2008. The Board's objective is to make targeted improvements to the presentation of profit or loss and of other items of comprehensive income ..." -- p. 4
"May 2010"--Cover