Under IFRS, the parent company's share of any profits or losses arising from joint ventures must be included on the face of Statement of Comprehensive Income.
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Q27: Under ASPE, assets and liabilities forming part
Q28: Correction of prior years' errors and changes
Q29: An income statement showing depreciation expense a
Q30: Basic and diluted Earnings per share figures
Q31: Under both ASPE and IFRS, a discontinued
Q33: Total Comprehensive income must be allocated to
Q34: Both unusual and infrequent items must be
Q35: Unusual or infrequent items should be reported
Q36: The concept of intra-period tax allocation is
Q37: A natural disaster, such as a flood,
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