ACCOUNT overdraft interest?

To be precise, the overdraft interest should be shown under the heading Finance Costs in the Income Statement. The Statement of Comprehensive Income shows the profit/( loss ) for the year, the ending figure in the Income Statement, and then the Other Comprehensive Income ( Loss ) e.g. Exchange difference, Revaluation Reserve etc. and then coming up to the Total Comprehensive Income ( Loss ) for the Year Attributable to Owners of the Company.

overdraft interest should be recorded as expenses in comprehensive income