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Accounting Standard AASB 18 Presentation and Disclosure in Financial Statements
86An entity shall present in the statement presenting comprehensive income totals for:
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86 An entity shall present in the statement presenting comprehensive income totals for:
(a) profit or loss;
(b) other comprehensive income (see paragraphs B86–B87); and
(c) comprehensive income, being the total of profit or loss and other comprehensive income.