CERTYNEX IFRS ACADEMY

Under IFRS 18, on what condition is the label "other" acceptable in the financial statements?

As soon as the entity wants to reduce the number of lines of its statement of profit or loss.

When management considers the nature of the items grouped on the line to be confidential.

For any item whose amount is lower than that of the largest line of the statement.

When no more specific or more useful label is available for the items concerned.