Explain the Options Available for the Presentation of the Statement

Explain the options available for the presentation of the statement of profit or loss and other comprehensive income.
a.a single statement of profit or loss and other comprehensive income with profit or loss and other comprehensive income presented in two sections.If this format is used then the two sections are to be presented together with the profit or loss section presented first followed directly by the other comprehensive income section
b.a separate statement of profit or loss immediately followed by a statement of comprehensive income.