Which of the following statements isnotin accordance with AASB 101Presentation of Financial Statementswith respect to the statement of profit or loss and other comprehensive income?

An entity shall not present any items of income or expense as extraordinary items, in the statement of profit or loss and other comprehensive income or the separate income statement (if presented), or in the notes.

An entity shall disclose the amount of income tax relating to each component of other comprehensive income, including reclassification adjustments, either in the statement of profit or loss and other comprehensive income or in the notes.

As a minimum, the statement of profit or loss and other comprehensive income shall include line items of each component of other comprehensive income classified by nature.

An entity shall recognise all items of income and expense in a period in profit or loss unless an Australian Accounting Standard requires or permits otherwise, for example, the financial effect of changes in accounting estimates.