A. Match the selected sections of IASB-proposed financial statements (letters) with their respective components (numbers):

a. Statement of comprehensive income-business b. Statement of comprehensive income-financingc. Statement of financial position-businessd. Statement of financial position-financinge. Statement of cash flows-businessf. Statement of cash flows-financingg. None of the above 1. Operating cash flows 2. Financing assets 3. Discontinued operations 4. Financing liability expense 5. Operating income and expense 6. Investing cash flows 7. Financing liability cash flows 8. Investing assets and liabilities 9. Financing liabilities 10. Financing asset income11. Financing asset cash flows12. Operating assets and liabilities13. Income taxes14. Investing income expense

B. Match the selected sections of IASB-proposed statement of comprehensive income statement (letters) with their respective components (numbers).a. Revenue b. Cost of goods soldc. Selling expensesd. General and administrative expensese. Other operating income (expenses)f. Investing incomeg. Financing asset incomeh. Financing liability expensei. Other comprehensive income 1. Labor 2. Realized gain on available-for-sale securities 3. Unrealized gain on available-for-sale securities 4. Materials 5. Change in inventory 6. Advertising 7. Research and development 8. Dividend income 9. Depreciation 10. Interest income on cash 11. Share-based remuneration 12. Revaluation surplus (operating) 13. Interest expense 14. Depreciation 15. Overhead 16. Foreign currency translation adjust 17. Sales