Which of the Following Items, If It Exists, Must Be

question 5

Multiple Choice

Which of the following items, if it exists, must be presented as a line item in the statement of financial position?

• A) Trade and other receivables;
• B) Revenue;
• C) Cost of sales;
• D) Share of profit of associates.

---

Definitions:

Mentally Disturbed

A term describing individuals who have mental health issues that affect their thinking, behavior, and emotions significantly.

Criminal Actions

Activities that violate laws, constituting offenses against the state or public, subject to prosecution and legal penalties.

Insanity

A legal term describing a person's inability to determine right from wrong or to form a rational decision.

Suicide Attempt

An act whereby an individual intentionally tries to end their own life but does not result in death.