Professional Documents
Culture Documents
Ia3 CH2
Ia3 CH2
1. Correction of Prior Period Error Total comprehensive income comprises all components
2. Change in Accounting Policy of
3. Other Comprehensive Income 1. Profit or loss; and
4. Transactions with Owners 2. Other comprehensive income.
Presentation of Expenses
Disclosure Of Dividends
INTERMEDIATE ACCOUNTING 3
Chapter 2: Statement of Comprehensive Income
Dividends declared by an entity are disclosed either in
the (a) notes or (b) statement of changes in equity.