The Accounting Standards Board has published a Discussion Paper, Reporting Financial Performance: Proposals for Change. The proposals in the Discussion Paper build upon the strengths of, and are a progression from FRS 3, Reporting Financial Performance. It proposes that a single performance statement should replace the profit and loss account and the Statement of Total Recognised Gains and Losses, effectively combining them in one statement. The paper also takes the view that gains and losses should be reported only once and in the period when they arise, and should not be reported again in another component of the financial statements at a later date, a practice which is sometimes called ‘recycling’.
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