Revenue and expense items and components of other comprehensive income can be reported in the statement of shareholders' equity using:

Revenue and expense items and components of other comprehensive income can be reported in the statement of shareholders' equity using: 



A. U.S. GAAP.
B. IFRS.
C. Both U.S. GAAP and IFRS.
D. Neither U.S. GAAP nor IFRS.




Answer: A


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