Which statement below, regarding Other Comprehensive information, is incorrect?

Question 21 options:

Other comprehensive components can be shown at gross amounts.

Other comprehensive income includes foreign exchange gains and losses of subsidiaries.

Accumulated Other comprehensive income is shown on the statement of financial position.

Other comprehensive income includes gains and losses on the sale of financial assets.

Other comprehensive income includes company pension plan actuarial gains and losses.

Question 22(1 point)

Which from below regarding Total Comprehensive income reported on the Statement of Comprehensive income is not correct?

Question 22 options:

Is composed of net income and other comprehensive income (OCI).

Must be allocated to both the parent and the non-controlling interest (NCI) shareholder groups.

Includes changes in the share capital account

Includes income from continuing operations and income from discontinued operations.