Difference between revisions of "Profit"
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== Definition == | == Definition == | ||
| − | '''Profit''' (or Loss). The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income] | + | '''Profit''' (or Loss). The total of income less expenses, excluding the components of other comprehensive income. |
| + | |||
| + | [Refer: Other comprehensive income] | ||
== Usage == | == Usage == | ||
Revision as of 17:13, 13 April 2021
Definition
Profit (or Loss). The total of income less expenses, excluding the components of other comprehensive income.
[Refer: Other comprehensive income]
Usage
Formula
Profit = Profit From Continuing Operations + Profit From Discontinued Operations
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Profit (loss)
- Common Initials: PnL
- Element Type and Attributes: Xduration, credit
- Hierarchy Level: 2
- IFRS References: [1]
References
- ↑ IFRS for SMEs35.13c[2015-12-01]Disclosure, IFRS for SMEs5.5f[2015-12-01]Disclosure, IFRS for SMEs6.3c(i)[2015-12-01]Disclosure, IFRS for SMEs7.7b[2015-12-01]Disclosure
