Under IFRS, Which of the Following Is NOT Required to Be

question 286

Multiple Choice

Under IFRS, which of the following is NOT required to be presented separately in the statements of income/comprehensive income?

• A)Revenues.
• B)Discontinued operations.
• C)Cost of goods sold.
• D)Depreciation/depreciation.

---

Definitions:

Cognitive Appraisal

The process of evaluating and interpreting an event or situation that leads to specific reactions on a psychological level.

Corporate Stress

The physical and emotional strain caused by the pressures and demands of the workplace.

Organizations

Groups of individuals structured in a systematic way to achieve a set of goals or undertake specific tasks, such as businesses, government bodies, and charities.

Christina Maslach

A pioneering psychologist known for her research on occupational burnout and the development of the Maslach Burnout Inventory.