There really is no conflict so far as financial information prepared for internal use is concerned. Financial statements produced for consumption by users outside the business do have to conform to the conventions relating to content and layout. However, those prepared for internal use do not. There is no reason why they could not be prepared along the lines of the unconventionally laid-out statement of profit or loss shown on p. 145. External stakeholders will never receive their financial statements in this highly user-friendly form. It is simply too much work to customise the financial statement for every class of stakeholder.
