Under IAS 1 Additional Line Items,headings and Subtotals

Multiple Choice

Under IAS 1 additional line items,headings and subtotals:

A) are precluded as they provide unnecessary information that may confuse the user.
B) shall be presented on the face of the statement when such presentation is relevant to an understanding of the entity's financial performance.
C) shall be presented on the face of the statement when such items can be measured reliably and it is probable these events will occur.
D) will only be included in the notes to the statement of profit and loss if they are relevant to an understanding of the entity's financial performance.