Choose whether each item below is reported in:

1. the statement of financial position
2. profit or loss in the statement of profit or loss and other comprehensive income
3. other comprehensive income in the statement of profit or loss and other comprehensive income
4. the statement of changes in equity
5. the notes to the financial statements.

(5 Marks)

Issue of shares
the measurement bases used in preparing the financial statements
Key accounting estimates
revaluation gain on the building OCI
intangibles