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[null,"Explanatory notes"]
[null,1,"IAS 1.7, 81","Total comprehensive income is the change in equity during a period other than those changes\r\nresulting from transactions with owners in their capacity as owners. Entities have a choice of\r\npresenting all items of income and expense recognised in a period either in:\r\n●● one statement – i.e. a statement of comprehensive income; or\r\n●● two statements – i.e. a separate income statement and a statement beginning with profit or\r\nloss and displaying components of other comprehensive income.\r\nIn these illustrative financial statements, the one-statement approach is illustrated. Appendix II\r\nprovides an illustration of the two-statement approach."]
[null,2,"IAS 1.85","An entity presents additional line items, headings and subtotals when such presentation is\r\nrelevant to an understanding of its financial performance."]
[null,3,"IAS 1.99, 100","An entity presents an analysis of expenses based on function or nature whichever provides\r\ninformation that is reliable and more relevant. This analysis may be presented in the statement\r\nof comprehensive income or in the notes. Individual material items are classified in accordance\r\nwith their nature or function, consistent with the classification of items that are not material\r\nindividually. This issue is discussed in the 9th Edition 2012/13 of our publication Insights into\r\nIFRS (4.1.82.10–20). In these illustrative financial statements, we present the analysis based on\r\nfunctions within the entity."]
[null,4,null,"IFRS does not specify whether revenue should be presented only as a single line item in the\r\nstatement of comprehensive income, or whether an entity may also present the individual\r\ncomponents of revenue, with a subtotal for revenue from continuing operations."]
[null,5,"IAS 28.38","An entity separately presents its share of any discontinued operations of associates."]