. Required State whether each item is reported: 1. in the statement of financial position 2. in profit or loss in the statement of profit or loss and other comprehensive income 3. as other...

. Required
State whether each item is reported:
1. in the statement of financial position
2. in profit or loss in the statement of profit or loss and other comprehensive income
3. as other comprehensive income in the statement of profit or loss and other

comprehensive income
4. in the statement of changes in equity
5. in the notes to the financial statements.
Item How item is reported in financial

statements
(a) contingent liabilities
(b) the effect on retained earnings of the

correction of a prior period error
(c) cash and cash equivalents
(d) capital contributed during the year
(e) revaluation gain on land (not reversing

any previous revaluation)
(f) judgements that management has made

in classifying financial assets
(g) income tax expense
(h) Provisions