According to per para 44, the following items must be disclosed in the statement of financial position EXCEPT:

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Items such as authorized, subscribed and paid-in capital, other changes in owners' equity during the period, and any restrictions imposed on the distribution of retained earnings to owners are typically disclosed in the statement of financial position or related notes. However, profit and losses from investment are usually reported in the income statement or statement of comprehensive income, not in the statement of financial position.

According to Per Para 44, the Following Items Must Be