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Free lesson · IFRS 18

The five categories of profit or loss.

One complete lesson, free and without an account. Thirteen slides, narrated, building a full statement of profit or loss for a South African manufacturer under IFRS 18.

Title slide reading The Five Categories of Profit or Loss, operating, investing, financing, income taxes and discontinued operations, built line by line.
IFRS 18, the five categories of profit or loss.

What this lesson covers

  • Revenue of R2.5m worked down to profit for the period of R574,150
  • Each of the five categories traced to its governing paragraph
  • The test that decides whether interest income is investing or operating
  • Companion article and the lesson glossary included

The narrated version of this lesson is not embedded on this page yet. Email info@amatleinstitute.co.za and we will send it to you directly.

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This lesson is one of sixteen in IFRS 18, presentation and disclosure in financial statements. See the course page for the rest of the syllabus.