IFRS requires certain line items to be presented in the statement of comprehensive income (rather than just disclosed in the notes). Identify whether the following items are required in the statement of comprehensive income.
Line itemRequired? (Yes/No)
a. Revenue
b. Profit or loss (net income)
c. Cost of goods sold
d. General and administrative expenses
e. Comprehensive income
f. Labour costs
g. Income tax expense
h. Other comprehensive income
i. Finance costs (interest expense)