CERTYNEX IFRS ACADEMY

Which periods must the statement of comprehensive income in Brasel SA's interim report at 30 September 20X5 (third quarter; financial year = calendar year) present, with their comparatives?

The nine-month cumulative figure for 20X5 with no amount for the third quarter itself, with the nine-month cumulative figure for 20X4 as the comparative.

The third quarter of 20X5, compared with the second quarter of 20X5, and the total for the complete year 20X4 as the comparative for the cumulative figure.

The twelve months ended September 20X5, compared with the twelve months ended September 20X4, without the cumulative figure from the beginning of the year.

The third quarter of 20X5 and the cumulative period from 1 January 20X5, each compared with the corresponding period of 20X4.