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Statement of Comprehensive Income
The statement of comprehensive income, under IFRS, can be presented as a single statement ofcomprehensive income or as two statements, an income statement and a statement ofcomprehensive income that begins with profit or loss from the income statement.
32Income Elasticity of Demand:elasticity of demand
283Statement of Changes in Equity:statement,in equity. The latter items may be shown separately or included in retained:capitalstockincomeconsolidated financial statements.
189Other Comprehensive Income:statement and then presents the components of other comprehensive income.
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