Limitations of the income statement include all of the following except Select one: a. items that cannot be measured reliably are not reported. b. income numbers are affected by the accounting methods employed. c. income measurement involves judgment. d. only actual amounts are reported in determining net income. Under International Financial Reporting Standards (IFRS) the "book of original entry" is also known as the n Select one: a. Subsidiary ledger b. General ledger O c. Trial balance d. Journal Limitations of the income statement include all of the following except Select one: a. items that cannot be measured reliably are not reported. b. income numbers are affected by the accounting methods employed. c. income measurement involves judgment. d. only actual amounts are reported in determining net income