Which of the Following Statements Is Not in Accordance with IAS

Multiple Choice

Which of the following statements is not in accordance with IAS 1 Presentation of Financial Statements with respect to the statement of comprehensive income?

A) An entity shall not present any items of income or expense as extraordinary items, in the statement of comprehensive income or the separate statement of profit and loss (if presented) , or in the notes.
B) An entity shall disclose the amount of income tax relating to each component of other comprehensive income, including reclassification adjustments, either in the statement of comprehensive income or in the notes.
C) As a minimum, the statement of comprehensive income shall include line items of each component of other comprehensive income classified by nature.
D) An entity shall recognise all items of income and expense in a period in profit or loss unless an International Financial Reporting Standard requires or permits otherwise, for example, the financial effect of changes in accounting estimates.