IFRS requires certain line items to be presented in the statement of comprehensive income (rather than just disclosed in the notes). Identify whether the following items are required in the statement of comprehensive income.
Definitions:
Flexible Work Arrangement
Employment terms that allow employees to vary their working hours, locations, or schedules to accommodate personal needs and improve work-life balance.
When They Work
Situations or conditions under which specific strategies, processes, or efforts yield successful outcomes.
Flexible Work Arrangements
Work structures that allow employees to have varying schedules and locations, enhancing work-life balance.
Promote
To support or actively encourage a cause, venture, or individual to grow or to be recognized.
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