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Notę Reference	Explanatory notę
1 IAS 1.10	In these illustrative financial statements. the titles of the statements are consistent with the titles used in IAS 1. However, these terms are not mandatory and different titles are permitted.
2 IAS 1.10(b)	A oomplete set of financial statements comprises, as one of its statements. a statement of comprehensive income for the period.
IAS 1.81	Total comprehensive income is the changes in equity during a period other than those changes resulting from transactions with owners in their capacity as owners, which is presented either
IAS 1.81 la)	or loss and displaying components of other comprehensive income). This analysis is based on a single statement of comprehensive income. The two-statement approach is illustrated in Appendix I.