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Question 1: Prepare an income statement following IFRS
Question 2: Prepare the income statement for this company for the year ended December 31, 2013, following usual IFRS practices.
Net profit...............
$2,961.4
Income tax expense ..................................
$1,063.0
Finance costs ........
29.1
Profit before tax expense...........................
4,024.4
Nat sales ...............
22.976.6
Research and development expense.........................
857.0
Gross profit ...........
16,374.8
Selling. general and administrative expense ....
4,756.8
Other income ........
145.2
Advertising and promotion expense...........
6,886.2
Cost of sales .........
6.601.8
Finance income .........................................
33.5
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