D is corrent. IFRS provides that comprehensive income may be presented in either one statement or in two statements. (US GAAP allows the presentation in all three ways.)
A is incorrect because IFRS does not permit comprehensive income to be disclosed only in the statement of owners’ equity.
B is incorrect. Only US GAAP allows the presentation of comprehensive income in three possible ways.
C is incorrect because IFRS allows two methods for reporting comprehensive income.
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