摘要：The ongoing debate over the final shape of the financial statements has led to the development of the IASB/FASB Staff Draft of the Draft Exposure Draft, IFRS X Financial Statement Presentation.It proposes a far-reaching changes in the structure and content of financial statements.They concern not only the balance sheet, but also a key report informing about the entity performance such as statement of comprehensive income.The purpose of this paper is to present a new formula for the income state-ment according to the IASB/FASB Project in two aspects – the presentation and disclosure in the financial statement.Methods used in the article are study of literature and an analysis of the account-ing regulations, mainly the IASB/FASB.The new business statement of comprehensive income is different than actual one.Comparing the existing IAS 1 and the draft IASB/FASB, without a doubt, it should be noted that the formula statement of comprehensive income proposed by the IASB/FASB is much more detailed – both in terms of traditional part and a new part which presents other compre-hensive income.Are also more detailed notes.The difference is connected with the form of compre-hensive income statement – current IAS 1 set requires the minimum items only.Undoubtedly, the most significant change introduced by the Project in relation to the present status of the income state-ment is the requirement of classification components of income and expenses to sections, categories, and subcategories, which are consistent with the classification applied to other elements of financial statement.
其他摘要：Dyskusja nad ostatecznym kształtem sprawozdania finansowego doprowadziła do opracowania przez IASB/FASB Projektu Staff Draft of Exposure Draft, IFRS X, Financial Statement Presentation (2010). Zaproponowano w nim daleko idące zmiany w strukturze i zawarto
关键词：financial reporting;comprehensive income statement;comprehensive income;expenses;revenue;IASB;FASB
其他关键词：sprawozdawczość finansowa;sprawozdanie z całkowitych dochodów;zysk cało- ściowy;koszty;przychody;IASB;FASB
