Match the selected sections of IASB-proposed statement of comprehensive income statement (letters) with their respective components (numbers).

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Match the selected sections of IASB-proposed statement of comprehensive income statement (letters) with their respective components (numbers).
a. Revenue
b. Cost of goods sold
c. Selling expenses
d. General and administrative expenses
e. Other operating income (expenses)
f. Investing income
g. Financing asset income
h. Financing liability expense
i. Other comprehensive income
1. Labor
2. Realized gain on available-for-sale securities
3. Unrealized gain on available-for-sale securities
4. Materials
5. Change in inventory
6. Advertising
7. Research and development
8. Dividend income
9. Depreciation
10. Interest income on cash
11. Share-based remuneration
12. Revaluation surplus (operating)
13. Interest expense
14. Depreciation
15. Overhead
16. Foreign currency translation adjust
17. Sales

Dividend
A dividend is a distribution of a portion of company’s earnings, decided and managed by the company’s board of directors, and paid to the shareholders. Dividends are given on the shares. It is a token reward paid to the shareholders for their...
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