| Listed below are some items that may appear in a company’s income statement, either separately disclosed orincluded in another figure.
 (1)   Profit or loss on discontinuing operations(2)   Profit or loss on the sale of part of the enterprise
 (3)   Extraordinary items
 According to International Accounting Standards, which of these items must always be shown separately ifmaterial to avoid misleading users?
 A    All three itemsB    1 and 2 only
 C    1 and 3 only
 D    2 and 3 only.
 A |