All adjustments to equity other than those related to transactions with owners in their capacity as owners are disclosed in the Statement of Comprehensive Income (AASB 101):
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Q2: AASB 101 permits an entity to present
Q5: AASB 101 requires profit or loss and
Q5: According to AASB 101,the income statement provides
Q10: AASB 2 requires that the fair value
Q12: By focusing only on the income statement,we
Q14: All disclosure requirements that relate to an
Q15: In establishing the classification of items in
Q15: Total comprehensive income for the year is
Q16: The income statement under AASB 101 is
Q17: The choice between reporting expenses by nature
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