Question

IAS 1 requires that an entity presents a statement of profit or loss and other comprehensive income. The other comprehensive income section may include

exceptional items of profit or loss

dividends declared and paid during the period

royalty income

remeasurements of a defined benefit plan

Answer 1

As per IAS-1 Other Comprensive income include the following-

1	Change in revluation reserve
2	Remeasurement of defined benefit plan
3	Gains or losses from pension and other retirement programs
4	Adjustments made to foreign currency transactions
5	Gains or losses from derivative instruments
6	Unrealized gains or losses from debt securities
7	Unrealized gains or losses from available-for-sale securities

Answer-

	Includein Other Comprehensive Income
exceptional items of profit or loss	No
dividends declared and paid during the period	No
royalty income	No
remeasurements of a defined benefit plan	Yes