036 Opinions on exposure draft “presentation of the subheading of other comprehensive income (revision of IAS1)”
The Japanese Institute of Certified Public Accountants
submitted on 30th September 2010 a summary of comments
on the exposure draft “presentation of the subheading of
other comprehensive income (revision of IAS1)” publicly
announced 27th May 2010.
There are comments such as “change of the title from
‘comprehensive income statement’ to ‘net income and other
comprehensive income,’” and “separate presentation of the
recycled and the non-recycled in the other comprehensive
income when the recognition canceled.”
In Japan, Accounting Standards 25 “Accounting Standards
on the presentation of the comprehensive income” was
publicly announced on 30 th June 2010, and we have to pay
attention to the adjustments of IAS1 to be made in the near
future.
