What are the six key items to be reported on the statement of net income under$$IFRS$?$ Must a company report operating income under$$IFRS$?$

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Part $1$

Select the six key items to be reported on the statement of net income under IFRS.

$1.$

$$

$2.$

$$

$3.$

$$

$4.$

$$

$5.$

$$

$6.$

$$

Part $2$

Under$$IFRS$,$ a company

$$

$$

is allowed to

is not allowed to

is required to

report operating$$income$,$

$$

$$

and is allowed to

and is required to

but is not required to

present it$.$