دانلود رایگان پاورپوینت گزارش عملکرد مالی (انگلیسی)

Profit or loss

IAS1.82 prescribes line-items for profit or loss (eg revenue and finance costs) In addition, items required by other IFRSs must also be presented Additional line items, headings and sub-totals should be used only when relevant to an understanding of financial performance no extraordinary items Expenses may be classified by nature or function (IAS 1.102–105)