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A) what is the impact of Other comprenhesive income in the balance sheet, income statement, and cash flow statement under IFRS. B) What is the

A) what is the impact of "Other comprenhesive income" in the balance sheet, income statement, and cash flow statement under IFRS. B) What is the impact of "Trade Receivables" on the balance sheet, income statement, and cash flows statement under IFRS. Please be as especific as possible.

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