Some examples and use cases from the internet:

Some examples and use cases from the internet:

• This standard does not specify whether an entity should present current service cost, interest cost and the expected return on plan assets as components of a single item of income or expense on the face of the income statement.
• Entities are encouraged to present the analysis in paragraph 88 on the face of the income statement.
• The following items shall be disclosed on the face of the income statement as allocations of profit or loss for the period:
• If basic and diluted earnings per share are equal, dual presentation can be accomplished in one line on the income statement.
• On the income tax statement of two sampled exporting producers/groups of exporting producers there is an amount exempted from income tax.
• Under IAS 1 the entity presents any gain or loss arising from remeasurement of such an instrument separately on the face of the income statement when it is relevant in explaining the entity's performance.
• The analysis may be presented in the notes or on the face of the income statement.
• An entity that reports a discontinuing operation shall disclose the basic and diluted amounts per share for the discontinuing operation either on the face of the income statement or in the notes to the financial statements.

• The gain or loss arising from such translation is recorded in the income statement.
• The Commission also analyzed the relevant figures in the income statement of Sinosure's Annual Reports covering the years 2006 through 2011 submitted by Sinosure to justify the profitability figures reported in its questionnaire reply.
• The changed estimates are used in the determination of the amount of revenue and expenses recognised in the income statement in the period in which the change is made and in subsequent periods.
• when the appropriate portion of gains or losses resulting from a contribution of a non
• monetary asset to a JCE in exchange for an equity interest in the JCE should be recognised by the venturer in the income statement;
• This standard requires that all items in the income statement are expressed in terms of the measuring unit current at the balance sheet date.
• The Facility reviews its problem loans and receivables at each reporting date to assess whether an allowance for impairment should be recorded in the income statement.
• Indeed, such costs were recorded as a cost in the income statement of the two exporting companies and could directly be linked to the like product.