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:
Cultural Heritage
The legacy of physical artifacts and intangible attributes of a group or society inherited from past generations, preserved for the future.
Nationality Characteristics
Traits, behaviors, or cultural elements that are commonly associated with individuals from a specific nation.
Religion
A set of beliefs, practices, and moral codes based on the worship of one or more deities and the spirituality connected with them.
Cognitive Processes
Changes in an individual’s thinking, intelligence, and language skills.
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