Under IFRS Other Comprehensive Income Must Be Displayed (Reported) in

question 28

Multiple Choice

Under IFRS other comprehensive income must be displayed (reported) in

• A) the equity section of the statement of financial position.
• B) a second income statement.
• C) the comprehensive income statement or the income statement and comprehensive income statement.
• D) the retained earnings the statement.

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Definitions:

Center

The point that is equally distant from all points on the circumference of a circle or sphere.

Radius

The length measured from a circle's midpoint to any location along its outer edge.

Center

The middle point of a shape, object, or group of points, often equidistant from all outer edges or surfaces.

Radius

The distance from the center to the circumference of a circle or sphere.