The meaning and content of the accounting income statement (profit and loss)

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Uploaded: 12.07.2008
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Introduction 3
1. International Financial Reporting Standards
Profit and loss account 4
1.1 Models of constructing income statement
in Russian and international practice 4
1.2 Standards of the profit and loss 7
2 of the statement of financial performance 10
2.1 General reporting requirements
on financial results 10
2.2 The procedure for drawing up the form number 2
"Profit and Loss" 11
2.2.1 Revenues and expenses from ordinary activities 11
2.2.2 Operating income and expenses 15
2.2.3 Other non-operating income and expenses 18
2.2.4 Extraordinary income and expenses 20
2.3 Reciprocal Linking indicators balance sheet and
on financial results 22
3 Features of the content of the report on financial results
small businesses 23

Conclusion 25

Additional information

author's work, references available.


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