2021年第一学期澳洲注册会计师考试FR《财务报告》练习题：profit or loss
In accordance with IAS 1 Presentation of Financial Statements, which one of the following statements in relation to the statement of profit or loss and other comprehensive income is correct?
A Items of income and expense that are outside the ordinary operations of an entity are included in other comprehensive income.
B A reclassification adjustment is required to be made to other comprehensive income when a revalued item of plant and equipment is sold.
C Where an entity has an investment in an associate, the profit of the entity would include a line item ‘Share of profit or loss and other comprehensive income of associate’.
D The components of other comprehensive income may be presented in the statement of profit or loss and other comprehensive income before tax with an aggregate amount of tax for all components. (FR ID 2.5)
Option A is incorrect. Other comprehensive income includes items of income and expense that are not recognised in profit or loss as required or permitted by other IFRSs. Refer to IAS 1, para. 7.
The definition of other comprehensive income does not refer to items of income and expense that are outside the ordinary operations.
Option B is incorrect. Refer to IAS 1, para. 96. Reclassification adjustments do not arise from the application of IAS 16 Property, Plant and Equipment.
Option C is incorrect. Refer to IAS 1, paras 82(c) and 82A. The entity must disclose two items in the statement of profit or loss and other comprehensive income: share of profit of associates and share of other comprehensive income of associates. In addition, the investor’s share of the other comprehensive income of associates cannot form part of the investor’s profit for the reporting period.
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