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THE

Question

The ame
amendme
entities a
concerns
such judg

The prop

(a) m
(b) st
in
D
(c) n
an
(d) d
D

Do you
suggestio

Response
We agree
following
(a) M
Paragrap

We note
the termi
used the
other co
statemen
INSTITU

Comm
Exposure
n 1: Disclosu
endments to
ents that wi
are able to
that the wo
gement.
posed amend
materiality an
tatement of
ncome (see
Draft);
otes structur
nd
isclosure of
Draft).
agree with
ons for, any
e:
e with the di
g comments
Materiality a
ph 29-
that as per
inology used
term presen
mprehensive
nt of changes
UTE OF
ments of the
e Draft on D
ure Initiativ
o IAS 1 aris
ill clarify so
use judgem
ording of som
dments relate
nd aggregatio
financial po
paragraphs
re (see parag
f accounting
each of the
of the propo
isclosure init
or alternativ
and aggrega
BC 7 of thi
d in this Ex
nt to mean
e income, s
s in equity an
CHART
Institute of
Disclosure In
ve amendme
sing from th
ome of its
ment when ap
me of the re
e to:
on (see para
osition and s
54, 55A, 8
graphs 1131
policies (se
amendment
osed amendm
tiative amen
ve suggestio
ation (parag
s Exposure
posure Draf
disclosure a
statement o
nd the term

TERED A


f Chartered
nitiative: Pro
ents
he Disclosu
presentation
pplying that
equirements
agraphs 293
statement of
82, 85A and
117 and BC1
ee paragraph
ts? Do you
ments?
dments as pr
ns in this reg
graphs 29-3
Draft, the IA
ft for presen
as a line item
f financial
disclose to
ACCOUN
d Accountan
oposed amen
ure Initiative
n and disclo
t Standard.
in IAS 1 m
31 and BC1
f profit or lo
d 85B and B
16BC19 of
hs 120 and B
have any c
roposed in p
gard:
1)
ASB propos
ntation and
m on the state
position, st
mean disclo
NTANTS
nts of India
ndments to I
e aim to m
osure requir
The amendm
may have pre
8 of this Ex
oss and othe
BC9BC15
f this Exposu
BC20BC22
concerns abo
points (a) to
ses to make
d disclosure
ement(s) of p
tatement of
osure in the n
S OF IND
on
IAS 1
ake narrow-
rements to e
ments respo
evented the u
xposure Draf
er comprehe
of this Exp
ure Draft);
2 of this Exp
out, or altern
(d) except fo
some chang
e. The IASB
profit or los
cash flows
notes.
DIA
-focus
ensure
ond to
use of
ft);
ensive
posure
posure
native
or the
ges to
B has
s and
s and
THE


We sugg
disclosu
Basis for
and does

(b) S
co
Paragrap
We note
subtotals
The prop
An entity
subtotals
profit or

We obse
unclear w
paragraph
We sugg
understan

Questio
equity-a

Do you
compreh
paragrap

If not, w

Response
We agree
this prese
or loss of

INSTITU
gest that th
ure should b
r Conclusion
not state cle
tatement o
omprehensi
ph 85B-
that a new
presented in
posed paragr
y shall reco
s or totals re
loss and oth
erve that the
whether thes
h 82 or any
gest that the
nding of the
on 2Prese
accounted i
agree with
hensive inc
phs 82A, BC
why and wha
e:
e with the I
entation is c
f associates a
UTE OF
his clarifica
be given in
ns. In the abs
early the cha
of financia
ive income (
paragraph 8
n the stateme
aph states th
oncile any s
equired by th
her compreh
words eac
se words re
other aspect
e IASB sho
proposed am
entation of it
investments
the IASBs
come arisin
C1BC6 and
at alternative
ASBs prop
onsistent wi
and joint ven
CHART
ation of ch
the standard
sence of such
ange in termi
al position
(paragraph
85B has been
ent(s) of pro
hat:
subtotals pr
his IFRS by p
ensive incom
h excluded
efer to any n
ts.
ould clarify
mendment.
tems of othe

proposal to
ng from e
d the Guidan
e do you prop
posal to ame
th the presen
ntures accou

TERED A
anges to th
d itself in p
h clarificatio
inology.
and state
s 54, 55A, 8
n proposed t
ofit or loss an
resented in
presenting e
me.
item are un
non-GAAP
the words
er compreh
amend IAS
equity-accou
nce on implem
pose?
end paragrap
ntation requi
unted for usin
ACCOUN
he terminol
paragraph 29
on, the amen
ement of p
82, 85A and
to be added
nd other com
accordance
each exclude
nclear as to
measures or
each exclu
hensive incom
1 for the pr
unted inves
menting IAS
ph 82A of IA
irement for a
ng the equity
NTANTS
logy for p
9 instead of
ndment seem
profit or l
85B)
which spec
mprehensive
e with parag
ed item in th
what do the
r line items
uded item
me arising f
resentation o
stments am
S 1)?
AS 1 and IA
an entitys s
y method.
S OF IND
presentation
clarifying i
ms to be confu
loss and o
cifies to reco
income.
graph 85 to
he statement
ey stand for.
not specifi
to enable b
from
of items of o
mendments
ASBs views
share of the p
DIA
and
n the
fusing
other
oncile
o the
t(s) of
. It is
ed in
better
other
(see
s that
profit
THE


Questio

Do you
describe

If not, w


Response
We agree
effective
are propo
INSTITU
on 3Trans
u agree with
ed in this Ex
why and wha
e:
e with the pr
date with th
osed.
UTE OF
sition provi
h the propo
xposure Draf
at alternative
roposed tran
he permissio
CHART
sions and ef
osed transiti
ft (see paragr
e do you prop
nsition provi
on of early a

TERED A
ffective date
ion provisio
raphs 139N
pose?
isions which
application.
ACCOUN
e
ons for the
and BC23B
h state to app
Also, no ad
NTANTS
amendment
BC25)?
ply the amen
dditional tran
S OF IND
ts to IAS 1
ndments from
nsition provi
DIA
1 as
m the
isions

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