Izkaz poslovnega izida je temeljni računovodski izkaz, ki prikazuje način ugotavljanja poslovnega izida v obdobju. Čisti dobiček je vsekakor tudi merilo uspešnosti poslovanja družbe in tudi zato ni vseeno, kako ga ugotavljamo. Če izhajamo iz temeljne opredelitve, da je čisti dobiček posledica poslovanja, ki jo merimo kot prirast kapitala v obračunskem obdobju, so rešitve v spremenjenem MRS 1 ter pričakovanih spremembah in dopolnitvah SRS ustrezne, saj je njihova odlika predvsem prikazovanje in razkrivanje pravih podatkov in informacij o uspešnosti poslovanja in delovanja družbe.

Income statement is the basic financial statement presenting the method of establishing profit or loss for the period. In any case, net profit is the measure of company performance and therefore it is of vital importance how it is established. Based on the fundamental definition that net profit is the result of operation measured as an increase in equity in the accounting period, the solutions in the revised IAS 1 and the anticipated amendments to SAS are appropriate since they mostly excel in the presentation and disclosure of real data and information about the company performance and its activities.