3. Whether the company BHP has prepared the statement of profit or

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3. Whether the company BHP has prepared the statement of profit or loss and other comprehensive income as per AASB 101/IAS 1 and AASB 138/IAS 38. Give special focus on paragraph 7, 85, 97 of IAS 1 and relevant paragraphs of AASB 138/IAS 38. 

4. Explain the quality of the disclosures on significant accounting policies of BHP.

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