Under AASB 101 Presentation of Financial Statements, which item is NOT included in comprehensive income
Under AASB 101 Presentation of Financial Statements, which item is NOT included in comprehensive income?
A. Profit or loss for the period
B. Gain from revaluation of PPE
C. Dividend payment to shareholders
D. Foreign currency translation gain
Answer: C
Explanation: Dividend payment is an equity transaction, not included in comprehensive income calculation.
