46 An entity shall include all items of income and expense in a reporting period in the statement of profit or loss unless an IFRS Accounting Standard requires or permits otherwise (see paragraphs 88-95 and B86).
Categories in the statement of profit or loss
47 An entity shall classify income and expenses included in the statement of profit or loss in one of five categories (see paragraph B29):
(a) the operating category (see paragraph 52);
(b) the investing category (see paragraphs 53-58);
(c) the financing category (see paragraphs 59-66);
(d) the income taxes category (see paragraph 67); and
(e) the discontinued operations category (see paragraph 68).
48 Paragraphs 52-68 set out requirements for classifying income and expenses in the operating, investing, financing, income taxes and discontinued operations categories. In addition, paragraphs B65-B76 set out requirements on how foreign exchange differences, the gain or loss on the net monetary position, and gains and losses on derivat
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