The sections shall be presented together, with the profit or loss section presented first followed directly by the other comprehensive income section.

Information to be presented in profit or loss section or the statement of profit or loss

An entity may present the profit or loss section in a separate statement of profit or loss.

If an entity presents a separate statement of profit or loss it does not present the profit or loss section in the statement presenting comprehensive income.

Full results available on www.anb.ca (results section)

Full results available on www.anb.ca (results sections)

Result: Refer to the Result section in Reschedule an activity.

81B An entity shall present the following items, in addition to the profit or loss and other comprehensive income sections, as allocation of profit or loss and other comprehensive income for the period:

82 In addition to items required by other IFRSs, the profit or loss section or the statement of profit or loss shall include line items that present the following amounts for the period

Is your argument persuasive and well-organized? (5 points)

The sections shall be presented together, with the profit or loss section presented first followed directly by the other comprehensive income section.

Information to be presented in profit or loss section or the statement of profit or loss

An entity may present the profit or loss section in a separate statement of profit or loss.

An annunciation section (205) annunciates the result of determination by the determination section (203).

The notifying section (33) notifies the result of the checking by the control section (40).