IFRS Taxonomy 2008

		[ IFRS Taxonomy 2008 ]
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[832000] Notes - Analysis of income and expense

Analysis of income and expense
Material income and expense
Write-downs (reversals) of inventories	X
Write-downs (reversals) of property, plant and equipment	X
Expense of restructuring activities	X
Reversal of provisions for cost of restructuring	X
Gains (losses) on disposals of property, plant and equipment	X
Gains (losses) on disposals of investments	X
Gains (losses) on disposals of other non-current assets	X
Expense (income) on discontinued operations	X
Gains (losses) on litigation settlements	X
Other reversals of provisions	X
Expense by nature
Changes in inventories of finished goods and work in progress	X
Work performed by entity and capitalised	(X)
Raw materials and consumables used	X
Employee benefits expense	X
Depreciation and amortisation expense	X
Impairment loss (reversal) recognised in profit or loss	X
Other expense	X
Total expense, by nature	X

For information contact: Holger Obst (hobst@iasb.org)