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Why is it important for managers to further analyze the changes in operating income?
AASB 101
The Australian Accounting Standard that outlines the presentation requirements for financial statements, ensuring their comparability both with the entity's financial statements of previous periods and with the financial statements of other entities.
Comprehensive Income
A measure of all changes in equity of a company during a period from transactions and other events from non-owner sources. It includes all revenues and gains, expenses and losses.
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