Content: statement of profit and loss with other comprehensive income, statement of change sin equity and statement of cashflow extracts

Description: This question requires three parts:

1. Preparation of the income statement along with other comprehensive income.
2. Preparation of the statement of changes in equity.
3. Extract of the statement of cash flows related to investing and financing activities.

The adjustments to be made are:
• Research & Development costs (IAS 38)
• Property, Plant & Equipment (Depreciation & Revaluation) – IAS 16
• Dividends and share issues
• Income tax & deferred tax (IAS 12)
• Loan notes (IFRS 9)”