Short Answer - Presentation of Financial Statements

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.

Non-adjusting events

Transfer from asset revaluation surplus to retained earnings

Finance costs

Deferred tax asset

Gain on revaluation of equipment - OCI