IFRS reporting requires all of the following items except
A) earnings per share disclosure.
B) comprehensive income disclosure in a statement of shareholders' equity.
C) disclosure of the results of discontinued operations.
D) operating expenses disclosure.

Question

Quizplus · Accepted Answer

IFRS does not require comprehensive income disclosure in a statement of shareholders' equity. Instead, comprehensive income can be presented in a single statement of comprehensive income or in two statements: a statement of profit or loss and a separate statement of comprehensive income.

IFRS Reporting Requires All of the Following Items Except