what are three differences on the following income statements prepared using IFRS that would be different from an income statement using GAAP?
WIPRO LIMITED AND SUBSIDIARIES CONSOLIDATED STATEMENT OF INCOME in millions, except share and per share data, unless otherwise stated) Year ended March 31. 2021 Notes 2020 24 25 585,845 (413.033) 172.812 (44.510) (35,951) 3.215 4,344 99,910 (7.375) 22,923 25 25 28 26 610,232 (436,085) 174,147 (42,907) (29,823) 3.169 1.144 105,730 (7.328) 24,081 2021 Convenience translation into US dollar in millions (unaudited) Refer to Note 2 8,469 (5.786) 2.683 (566) (474) 41 (1) 1,683 (70) 286 619.430 (423.205) 196.225 (41,400) (34,686) 2,995 (81) 123,053 (5.088) 20,912 27 28 21 Revenues Cost of revenues Gross profit Selling and marketing expenses General and administrative expenses Foreign exchange gains (losses), net Other operating income/(loss), net Results from operating activities Finance expenses Finance and other income Share of net profit (loss) of associates accounted for using the equity method Profit before tax Income tax expense Profit for the year Profit attributable to: Equity holders of the Company Non-controlling interest Profit for the year Earnings per equity share: Attributable to equity holders of the Company Basic Diluted Weighted average number of equity shares used in computing earnings per equity share Basic Diluted Value is less than 1 115,415 (25.242) 90,173 29 122,512 (24.799) 97.713 130 139,007 (30,345) 108,662 1,901 (415) 1.486 90,031 142 90.173 97,218 495 97.713 107,946 716 108,662 1.476 10 1.486 29 14.99 14.95 16.67 16.62 19.11 19.07 0.26 0.26 6,007,376,837 5.833.384,018 5,649,265,885 6,022,304,367 5.847,823,239 5,661,657,822 5,649,265,885 5,661,657,822 WIPRO LIMITED AND SUBSIDIARIES CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (in millions, except share and per share data, unless otherwise stated) 2019 Year ended March 31. 2020 2021 2021 Convenience translation into US dollar in millions (unaudited) Refer to Note (1) 1.486 90,173 97,713 108,662 Profit for the year Other comprehensive income (OCI) Items that will not be reclassified to profit or loss in subsequent periods Remeasurements of the defined benefit plans, net Net change in fair value of investment in equity instruments measured at fair value through OCI 235 (1.050) 223 3 1,216 (464) (229) 724 (326) 17 20 1,439 3.238 (287) 8,447 (656) (9) Items that may be reclassified to profit or loss in subsequent periods Foreign currency translation differences Translation difference relating to foreign operations Net change in fair value of hedges of net investment in foreign operations Reclassification of foreign currency translation differences to profit and loss on sale of hosted data center services. Workday business and Cornerstone OnDemand business Net change in time value of option contracts designated as cash flow hedges Net change in intrinsic value of option contracts designated as cash flow hedges Net change in fair value of forward contracts designated as cash flow hedges Net change in fair value of investment in debt instruments measured at fair value through OCI Total other comprehensive income, net of taxes Total comprehensive income for the year Total comprehensive income attributable to: Equity holders of the Company Non-controlling interest (4,210) 463 811 1,255 (18) 1,252 1,023 91,196 (520) (1,558) (2,652) 1.222 4,939 4.613 102,326 52 938 3,035 1.851 5.240 6,679 115.341 1 13 41 25 71 91 1.577 90.945 251 91,196 101,673 653 102,326 114,678 663 115,341 1,568 9 1.577
