Editing Income statement (section)

===Items and disclosures===
The '''statement of comprehensive income''' should include:<ref name="iasplus.com"/> (IAS 1.82)
# [[Revenue]]
# Finance costs (including [[interest expense]]s)
# Share of the profit or loss of [[associate company|associates]] and [[joint ventures]] accounted for using the [[equity method]]
# [[Tax]] expense
# A ''single'' amount comprising the total of (1) the ''post-tax'' profit or loss of ''[[discontinued operations]]'' and (2) the ''post-tax'' gain or loss recognised on the disposal of the assets or disposal group(s) constituting the ''discontinued operation''
# Profit or loss
# Each component of [[other comprehensive income]] classified by nature
# Share of the other comprehensive income of associates and joint ventures accounted for using the equity method
# [[Total comprehensive income]]

The following items must also be disclosed in the statement of comprehensive income as allocations for the period: (IAS 1.83)
* Profit or loss for the period attributable to [[non-controlling interest]]s and owners of the [[parent company|parent]]
* Total comprehensive income attributable to non-controlling interests and owners of the parent

''No'' items may be presented in the statement of comprehensive income (or in the income statement, if separately presented) or in the notes as ''extraordinary items''.