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Revenue and expense items and components of other comprehensive income can be reported in the statement of shareholders' equity using: U.S. GAAP. IFRS. Both U.S.

Revenue and expense items and components of other comprehensive income can be reported in the statement of shareholders' equity using:

  • U.S. GAAP.

  • IFRS.

  • Both U.S. GAAP and IFRS.

  • Neither U.S. GAAP nor IFRS.

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