AASB 101 Presentation of Financial Statements,requires the following items be disclosed separately on the face of the statement of profit or loss and other comprehensive income:
I Cost of sales.
II Revenue.
III Finance costs.
IV Share of the profit or loss from associates.
V Tax expense relating to extraordinary events.
VI Tax expense relating to ordinary activities.
VII Profit or loss.
A) I,II,VI and VII only
B) I,II,III and V only
C) II,III,IV,VI and VII only
D) I,III,V and VII only.
Correct Answer:
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