(i) income and expense, reported in statement(s) of profit or loss and
other comprehensive income (OCI);
(ii) changes in the entity’s equity, reported in a statement of changes
in equity;
(iii) cash flows, reported in a statement of cash flows; and
(iv) other changes in resources and obligations, reported if necessary
in the notes to the financial statements. An example of such a
change would be the acquisition of property, plant and
equipment for non-cash consideration.