Examlex
Discuss three items that are permitted in AASB 101 Presentation of Financial Statements to be presented in other comprehensive income and explain how each item arises.
Economic Indicators
Statistics and data points used to gauge the overall health of the economy, including measures like GDP, unemployment rates, and inflation.
Environmental Indicators
Metrics used to assess the state of the environment, including measures of air quality, water quality, biodiversity, and climate change impacts.
Social Reports
Documents prepared by organizations to report on their social and environmental impacts and performance over a specific period.
Social Responsibility
The obligation of individuals, organizations, and businesses to act in a way that benefits society at large, often associated with ethical and sustainable practices.
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