Question 19. IAS 1 Presentation of financial statements states that when items of income and expense are material there should be separate disclosure of these items if it is relevant to explain the performance of the company. Details of these items is usually made

In the notes to the financial statements

On the face of the statement of profit or loss

On the face of the statement of financial position

On the face of the statement of profit or loss or in the notes to the financial statements