1)what is the term for actuarial gains and losses and how are they accounted for and IFRS?

Actuarial Gains and losses; accounted for as an oci item

Remeasurement gains and losses accounted for as an OC item

remeasurement gains and losses, accounted for profit or loss

actuarial gains and losses accounted for us profit or loss

2) which of the following will be separated, reported in the income statement, using the expense by nature approach under IFRS?

selling expenses

discounted operations

cost of good

sold gross profit

3. what is an alternative title for the statement of comprehensive income under ifrs

statement of realized, gains and losses,

statement of realize income and expenses, statement of recognize income and expenses statement of unrealized gains and losses