ACCA每日考场36期题目加解析

Which of the following items (assuming all are material) must be disclosed on the face of the statement of profit or loss?
A. Fall in value of head office building due to recession.
B. Irrecoverable debt as a result of bankruptcy of a major customer.
C. Profit on a sale of outdated mixing machinery.
D. Loss on closure of bottling division.

正确答案：D
答案解析：
The correct answer is: Loss on closure of bottling division must be disclosed on the face of the statement of profit or loss (IFRS 5).
IAS 1 requires disclosure of items which are of such size, nature or importance that disclosure is necessary to explain performance of entity. However, such disclosure may be in the notes, and does not have to be on the face of the statement of profit or loss.