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Class IncomeStatement

owl:Class

Demonstrates the construction of the result according to the nature of the profits and costs. This nature combined with the cost- and profitcenters found in the analytical accounting form a management information system. In the European normalized sheme, the first digit of an account number corresponds to an accounts class.

IFRS reference: [320005] Income statement, by nature of expense

IAS 1.81 b

IAS 1.106 a, IAS 1.82 i

IFRS reference: [410005] Statement of comprehensive income

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Income statement

IFRS Schemes