Profit

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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

  1. 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