Statement of profit or loss and other comprehensive income47 The statement of profit or loss and other comprehensive income shall present, in addition to the profit or loss and other comprehensive income sections:a) Profit or loss;b) Profit or loss attributable to (i) non-controlling interests and (ii) owners of the parent;c) Total other comprehensive income; andd) Comprehensive income for the period.e) Comprehensive income attributable to (ii) non-controlling interest and (ii) owners.48 All items of income and expense recognised in a period should be included in profit or loss unless a Standard or an Interpretation requires otherwise.