If material, which of the following must be shown on the face of the Statement of Comprehensive Income? Depreciation Expense Auditors' Fees Expense . More than one of the other answers is true. Salaries & Wages Expense Income Tax Expense If the management of a business believes that following IFRS will not result in a fair presentation of financial position and performance Then IFRS need not be followed if the XRB grants an exemption. Then IFRS need not be followed if the IASB grants an exemption. More than one of the other answers is true. Then IFRS must still be followed, but extensive notes explaining the disagreement are required. Then IFRS need not be followed, but extensive notes explaining the departure are required