Overview—General-Purpose Financial Statements Results

Question 1

Discontinued operations

Answer 1

“discontinued operations” found below income from continuing operations in the Income Statement.

Question 2

Where’s to include “Prior period adjustment” ?

Answer 2

Prior period adjustments are shown on the Statement of Retained Earnings

Question 3

What is included in statement of comprehensive income?

Answer 3

The statement of comprehensive income includes net income (or loss) and the following items：
Unrealized gains and losses on available-for-sale securities
Adjustments in the calculation of the pension liability
Foreign currency translation adjustments
Deferrals of certain gains or losses on hedge accounting.