Editing Income statement (section)

===Disclosures===
Certain items must be disclosed separately in the notes (or the [[statement of comprehensive income]]), if material, including:<ref name="iasplus.com"/>  (IAS 1.98)

* Write-downs of [[inventories]] to net realisable value or of [[property, plant and equipment]] to recoverable amount, as well as ''reversals'' of such write-downs
* Restructurings of the activities of an entity and ''reversals'' of any provisions for the costs of restructuring
* Disposals of items of property, plant and equipment
* Disposals of investments
*[[Discontinued operations]]
* Litigation settlements
* Other reversals of provisions