AASB 129 - Financial Reporting in Hyperinflationary Economies - July 2004
Statement of Comprehensive IncomeStatement of Comprehensive Income
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Statement of Comprehensive Income
26 This Standard requires that all items in the statement of comprehensive income are expressed in terms of the measuring unit current at the end of the reporting period. Therefore all amounts need to be restated by applying the change in the general price index from the dates when the items of income and expenses were initially recorded in the financial statements.