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Two kinds of classification for statements of income: by function and by nature.

Sample 1 for by function:

(Source: HKFRS - PE)

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Sample 1 for by nature:

Most auditors get used to only show highly summarized figures at income statement of financial statements, and attach a detailed income statements to financial statements, which isn't part of financial statement, as auditors may only responsible for figures inside the financial statements so that auditors take less responsibility on "less detailed / highly summarized" figures. 

But now auditors also responsible on "other information" which may also cover the detailed income statements attached to financial statements.

Sample 2 by nature: using the detailed income statement attached to financial statement as income statement of financial statement directly:

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