The publication provides an example of the required presentation. The amendments will be effective for years beginning on or after 1 July 2012.
- Preserves the option to present profit or loss and other comprehensive income in two statements
- Items of other comprehensive income that may be reclassified to profit or loss in the future are presented separately from items that would never be reclassified
- Title of statement of comprehensive income renamed to statement of profit or loss and other comprehensive income.