In the Comprehensive Profit Statement the Amount 'Total Comprehensive Profit

In the comprehensive profit statement the amount 'Total comprehensive profit' is composed of

A) all income and expense amounts incurred by the entity plus direct increases or decreases to equity
B) all income and expense items incurred by the entity
C) the sum of direct debit or direct credit items recognised within the statement
D) the sum of all profit and loss items shown in the profit and loss statement plus the sum of other comprehensive profit.