According to AASB 101/IAS 1 Presentation of Financial Statements, a Required

According to AASB 101/IAS 1 Presentation of Financial Statements, a required format for the presentation of the statement of profit or loss and other comprehensive income is:

A) prescribed by the Corporations Act.
B) not prescribed and no guidance is provided in the standard for a suitable format.
C) not prescribed but guidance is provided in the standard for a suitable format.
D) prescribed by the standard and further details are found in the Corporations Act.