CERTYNEX IFRS ACADEMY

Which statements about the minimum line items of the statement of profit or loss are correct? More than one answer is possible.

The purchases of property, plant and equipment of the year are a minimum line item of the statement of profit or loss.

Finance costs are among the line items presented in the statement of profit or loss.

Tax expense is among the line items presented in the statement of profit or loss.

Revenue is among the line items presented in the statement of profit or loss.

Exchange differences on translating foreign operations are a minimum line item of the statement of profit or loss.