IFRS Requires That a Single Amount Be Disclosed Within the Income

question 31

Multiple Choice

IFRS requires that a single amount be disclosed within the income statement for

• A) the post-tax profit/loss on discontinued operations and the pre-tax gain/loss on the disposal of discontinued operational assets.
• B) the pre-tax profit/loss on discontinued operations and the post-tax gain/loss on the disposal of discontinued operational assets.
• C) the pre-tax profit/loss on discontinued operations and the pre-tax gain/loss on the disposal of discontinued operational assets.
• D) the post-tax profit/loss on discontinued operations and the post-tax gain/loss on the disposal of discontinued operational assets.

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Definitions:

Irrational Beliefs

Thoughts or convictions not based on reason or logic, often leading to psychological distress; identified as a key target in cognitive behavioral therapies.

Dysfunctional Attitudes

Persistent negative thoughts and beliefs that can lead to emotional or behavioral problems.

Long-term Hedonism

A life philosophy emphasizing the pursuit of pleasure and avoidance of pain as a key to achieving long-term happiness and well-being.

Emotionally Healthy Outlook

A perspective characterized by resilience, positive emotional regulation, and well-being.