1

Financial statement presentation (Presentation of OCI)

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2011/03

1. IASB

FASB

2. 2011 3 IFRS5

2010/11

1. IASB FASB IASB FASB

(1)

(2)

(3) 2011 12 15

2012

1 1

(4)

(5) FASB

IASB FASB

2. IASB

IASB

3. FASB Topic 220 Comprehensive income

FASB

2

2010/10

IASB FASB

IASB FASB 2011

2010/05 FASB

1. IASB Statement of Comprehensive Income

Statement of Profit or Loss and

Other Comprehensive Income

IFRS

2. FASB Statement of Comprehensive

Income

2010/04

IAS 1 65

IAS 7 Statements of Cash Flows

3

IAS 7 50

1.

2.

3.

1 2 3

FASB

(sections) (categories)

1.

2.

2010/3 FASB

1. IASB FASB

2.

FASB

1.

IFRSs US GAAP

2.

IFRSs US GAAP

3.

4

2010/02 IASB FASB Preliminary Views on Financial Statement

Presentation

FASB

IASB FASB 2009 10

1.

2.

FASB

1.

(1)

(2)

(3)

2.

FASB

IASB FASB

1.

2.

3.

5

4.

2010/01 FASB

IASB FASB Preliminary Views on Financial Statement Presentation

1.

2.

3. IASB FASB 2009 10

1. IASB FASB

(1)

(2)

(3)

2.

3. IASB FASB FASB Accounting Standards Codification Topic 280

Segment Reporting IFRS 8 Operating Segments

6

(1)

(2)

(3)

4. IASB IFRS8

IASB 2009 9