Final answer:
The salary allocation to partners does not appear as a salaries expense on the partnership's statement of comprehensive income; it is considered a distribution of profit and found on the statement of changes in equity.
Step-by-step explanation:
The statement that the salary allocation to partners also appears as salaries expense on the partnership's statement of comprehensive income is false. In accounting for partnerships, distributive shares of profit paid to partners, such as salary allocations, are not treated as expenses of the business. Instead, they are categorized as distributions of profit and are found on the partnership’s statement of changes in equity, rather than the income statement. The income statement reflects the operational performance of the partnership separate from the distribution of profits to its partners.