Under the Simplest Sample Format Provided in the Implementation Guidance

Multiple Choice

Under the simplest sample format provided in the Implementation Guidance accompanying IAS 1/AASB 101, the final line in the statement of profit or loss and other comprehensive income is:

A) profit/loss for the period.
B) total comprehensive income for the period.
C) profit/loss after tax and comprehensive income.
D) profit/loss and other comprehensive income for the period.