eProfessional Research Your client took accounting a number of years ago and was unaware of comprehensive income reporting. He is not convinced that any accounting standards exist for comprehensive income. Instructions Access the IFRS authoritative literature at the IASB website (http://www.iasb.org/ ). (Click on the IFRS tab and then register for free eIFRS access if necessary.) When you have accessed the documents, you can use the search tool in your Internet browser to respond to the following questions. (Provide paragraph citations.)

(a) What IFRS addresses reporting in the statement of comprehensive income? When was it issued?

(b) Provide the definition of total comprehensive income.

(c) Explain the rationale for presenting additional line items, headings, and subtotals in the statement of comprehensive income.

(d) What items of income or expense may be presented either in the statement of comprehensive income or in the notes? Please Provide Citation Please Provide Citation Please Provide Citation Please Provide Citation Please Provide Citation