Which of the following is not disclosed in the statement of comprehensive income?
A) Transactions with owners as owners.
B) Income and expenses recognised in the statement of profit or loss.
C) Income and expenses recognised directly in equity.
D) All of the above options are disclosed in the statement of comprehensive income.

Question

Quizplus · Accepted Answer

Transactions with owners as owners are not disclosed in the statement of comprehensive income. They are disclosed in the statement of changes in equity. The statement of comprehensive income discloses income and expenses recognised in the statement of profit or loss as well as income and expenses recognised directly in equity. Therefore, option D is incorrect.

Which of the Following Is Not Disclosed in the Statement