Part 4: What lies beneath - the statement of comprehensive income

Is this a new statement introduced by FRS 102? Possibly… many of the items presented in the statement of comprehensive income may be familiar but in the guise of the statement of total recognised gains and losses (STRGL), but this is dependent on the presentation format adopted by the company for the performance statement.

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Contacts

Jeremy Willmont

Related links

Restructuring and Insolvency