Which of the Following Items, If It Exists, Does NOT

question 12

Multiple Choice

Which of the following items, if it exists, does NOT have to be presented as a line item on the face of a statement of profit or loss and other comprehensive income?

• A) Revenue.
• B) Closing inventories.
• C) Profit or loss attributable to non-controlling interests.
• D) Post-tax profit or loss of discontinued operations.

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Definitions:

Absolute Thresholds

The minimum stimulus energy needed to detect a particular stimulus 50% of the time.

General Tendency

A common or widespread inclination, pattern, or trend among people or phenomena.

Absolute Threshold

The minimum intensity of a stimulus that one can detect at least 50% of the time, which varies from one individual to another and for different senses.

Reliable Detection

The ability to consistently and accurately identify or recognize the presence of a specific condition, substance, or pattern.