Which of the Following Items Does Not Have to Be

question 5

Multiple Choice

Which of the following items does not have to be presented as a line item on the face of a statement of profit or loss and other comprehensive income?

• A) Closing inventories.
• B) Post-tax profit or loss of discontinued operations.
• C) Profit or loss attributable to non-controlling interests.
• D) Revenue.

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Definitions:

Productivity

The measure of how efficiently goods and services are produced, often quantified as output per unit of input.

Determinant

A factor that decisively affects the nature or outcome of something.

Economic Sense

A term describing decisions or actions that are rational and based on sound economic principles, ensuring efficiency and cost-effectiveness in achieving desired outcomes.

Progressed

Having moved forward or developed in terms of growth, improvement, or achievement.