hyphenated at the specified hyphenation points. [IAS 1.3], IAS 1 applies to all general purpose financial statements that are prepared and presented in accordance with International Financial Reporting Standards (IFRSs). endobj IFRS 1 First-time Adoption of International Financial Reporting Standards. Assets and liabilities, and income and expenses, may not be offset unless required or permitted by an IFRS. whether, in substance, particular sales of goods are financing arrangements and therefore do not give rise to revenue. Other comprehensive income is defined as comprising "items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs". [IAS 1.125] These disclosures do not involve disclosing budgets or forecasts. x��]�o��n���~��j��G�#im4��臠β$����4�}9|�.���� ��������3�ٽ�w��������������������a��?���zu�n{s��n���_>��O��������_U�=�� �7Z5U+_��VwWϟ��O������?���T�Tﯟ?#���H%�E_ ZS*��_$�_~骛{9`u����_y���3��O����g?�����Y9.oj҅� IAS 1 PRESENTATION OF FINANCIAL STATEMENTS 25 September 2019 Presentation of Liabilities or Assets Related to Uncertain Tax Treatments 25 ... 2019. The effects of changes in the credit risk of a financial liability designated as at fair value through profit and loss under IFRS 9. a single statement of profit or loss and other comprehensive income, with profit or loss and other comprehensive income presented in two sections, or, a statement of comprehensive income, immediately following the statement of profit or loss and beginning with profit or loss [IAS 1.10A]. reconciliations between the carrying amounts at the beginning and the end of the period for each component of equity, separately disclosing: transactions with owners, showing separately contributions by and distributions to owners and changes in ownership interests in subsidiaries that do not result in a loss of control, amount of dividends recognised as distributions, present information about the basis of preparation of the financial statements and the specific accounting policies used, disclose any information required by IFRSs that is not presented elsewhere in the financial statements and, provide additional information that is not presented elsewhere in the financial statements but is relevant to an understanding of any of them, a summary of significant accounting policies applied, including: [IAS 1.117], the measurement basis (or bases) used in preparing the financial statements, the other accounting policies used that are relevant to an understanding of the financial statements, supporting information for items presented on the face of the statement of financial position (balance sheet), statement(s) of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows, in the order in which each statement and each line item is presented, contingent liabilities (see IAS 37) and unrecognised contractual commitments, non-financial disclosures, such as the entity's financial risk management objectives and policies (see, when substantially all the significant risks and rewards of ownership of financial assets and lease assets are transferred to other entities. address of registered office or principal place of business, description of the entity's operations and principal activities, if it is part of a group, the name of its parent and the ultimate parent of the group, if it is a limited life entity, information regarding the length of the life. [IAS 1.30A-31]. [IAS 1.19-21], The Conceptual Framework notes that financial statements are normally prepared assuming the entity is a going concern and will continue in operation for the foreseeable future. [IAS 1.7]*, Each material class of similar items must be presented separately in the financial statements. Please utilize them wisely and don't make them Commercial. [IAS 1.82A], An entity's share of OCI of equity-accounted associates and joint ventures is presented in aggregate as single line items based on whether or not it will subsequently be reclassified to profit or loss. IAS 1 Presentation of Financial Statements In April 2001 the International Accounting Standards Board (Board) adopted IAS 1 Presentation of Financial Statements, which had originally been issued by the International Accounting Standards Committee in September 1997. 1p54, 55 2. * Added by Disclosure Initiative (Amendments to IAS 1), effective 1 January 2016. <> stream Applying the new standard is expected to significantly affect the disclosures . the name of the reporting entity and any change in the name, whether the financial statements are a group of entities or an individual entity. Regarding issued share capital and reserves, the following disclosures are required: [IAS 1.79], Additional disclosures are required in respect of entities without share capital and where an entity has reclassified puttable financial instruments. Fair presentation requires the faithful representation of the effects of transactions, other events, and conditions in accordance with the definitions and recognition criteria for assets, liabilities, income and expenses set out in the Framework. a description of the nature and purpose of each reserve within equity. [IAS 1.2], General purpose financial statements are those intended to serve users who are not in a position to require financial reports tailored to their particular information needs. [IAS 1.36], An entity must normally present a classified statement of financial position, separating current and non-current assets and liabilities, unless presentation based on liquidity provides information that is reliable. Changes in revaluation surplus where the revaluation method is used under, Remeasurements of a net defined benefit liability or asset recognised in accordance with, Exchange differences from translating functional currencies into presentation currency in accordance with, Gains and losses on remeasuring available-for-sale financial assets in accordance with, The effective portion of gains and losses on hedging instruments in a cash flow hedge under IAS 39 or, Gains and losses on remeasuring an investment in equity instruments where the entity has elected to present them in other comprehensive income in accordance with IFRS 9. <>/Metadata 1333 0 R/ViewerPreferences 1334 0 R>> summary quantitative data about the amount classified as equity, the entity's objectives, policies and processes for managing its obligation to repurchase or redeem the instruments when required to do so by the instrument holders, including any changes from the previous period, the expected cash outflow on redemption or repurchase of that class of financial instruments and. November 29, 2019 International Accounting Standards Board Columbus Building 7 Westferry Circus London, E14 4HD United Kingdom Subject: ED/2019/6 – Disclosure of Accounting Policies – Proposed Amendments to IAS 1 and IFRS Practice Statement 2 When an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements, it must also present a statement of financial position (balance sheet) as at the beginning of the earliest comparative period. the financial statements, which must be distinguished from other information in a published document. included … IFRS 16 Leases Not currently examinable but replaces IAS 17. Disclosure of Changes in Liabilities Arising from Financing Activities. 2 PwC | IFRS overview 2019 Contents Introduction 4 Accounting rules and principles 5 Accounting principles and applicability of IFRS 6 First-time adoption of IFRS – IFRS 1 7 Presentation of financial statements – IAS 1 8 Accounting policies, accounting estimates and errors – IAS … Further sub-classifications of line items presented are made in the statement or in the notes, for example: [IAS 1.77-78]: IAS 1 does not prescribe the format of the statement of financial position. %PDF-1.7 When an entity presents subtotals, those subtotals shall be comprised of line items made up of amounts recognised and measured in accordance with IFRS; be presented and labelled in a clear and understandable manner; be consistent from period to period; not be displayed with more prominence than the required subtotals and totals; and reconciled with the subtotals or totals required in IFRS. [IAS 1.14], The financial statements must "present fairly" the financial position, financial performance and cash flows of an entity. for which the entity does not have the right at the end of the reporting period to defer settlement beyond 12 months. an allocation of profit or loss and comprehensive income for the period between non-controlling interests and owners of the parent. [IAS 1.75], Settlement by the issue of equity instruments does not impact classification. 1 December 2019 Presentation and disclosure requirements of IFRS 16 Leases Contents What you need to know • IFRS 16 is effective for annual reporting periods beginning on or after 1 January 2019. Examinable from January 2019 Applies to annual reporting periods beginning on or after 1 January 2019. Please read, International Financial Reporting Standards, IAS 1 — Presentation of Financial Statements, IAS 8 — Accounting Policies, Changes in Accounting Estimates and Errors, IAS 10 — Events After the Reporting Period, IAS 15 — Information Reflecting the Effects of Changing Prices (Withdrawn), IAS 19 — Employee Benefits (1998) (superseded), IAS 20 — Accounting for Government Grants and Disclosure of Government Assistance, IAS 21 — The Effects of Changes in Foreign Exchange Rates, IAS 22 — Business Combinations (Superseded), IAS 26 — Accounting and Reporting by Retirement Benefit Plans, IAS 27 — Separate Financial Statements (2011), IAS 27 — Consolidated and Separate Financial Statements (2008), IAS 28 — Investments in Associates and Joint Ventures (2011), IAS 28 — Investments in Associates (2003), IAS 29 — Financial Reporting in Hyperinflationary Economies, IAS 30 — Disclosures in the Financial Statements of Banks and Similar Financial Institutions, IAS 32 — Financial Instruments: Presentation, IAS 35 — Discontinuing Operations (Superseded), IAS 37 — Provisions, Contingent Liabilities and Contingent Assets, IAS 39 — Financial Instruments: Recognition and Measurement, Disclosure initiative — Accounting policies, Classification of liabilities — Effective date, Disclosure initiative — Principles of disclosure, Model financial statements and checklists, Educational material on applying IFRSs to climate-related matters, ESMA announces enforcement priorities for 2020 financial statements, We comment on the IASB’s exposure draft on general presentation and disclosures, IASB defers effective date of IAS 1 amendments, EFRAG endorsement status report 6 November 2020, Deloitte comment letter on general presentation and disclosures, EFRAG endorsement status report 28 August 2020, Effective date of IAS 1 amendments on classification, IFRS Practice Statement 'Making Materiality Judgements', SIC-8 — First-time Application of IASs as the Primary Basis of Accounting, SIC-18 — Consistency – Alternative Methods, SIC-27 — Evaluating the Substance of Transactions in the Legal Form of a Lease, SIC-29 — Service Concession Arrangements: Disclosures, Operative for periods beginning on or after 1 January 1975, Operative for periods beginning on or after 1 January 1981, Operative for periods beginning on or after 1 July 1998, Effective for annual periods beginning on or after 1 January 2005, Effective for annual periods beginning on or after 1 January 2007, Effective for annual periods beginning on or after 1 January 2009, Effective for annual reporting periods beginning on or after 1 January 2009, Effective for annual periods beginning on or after 1 January 2010, Effective for annual periods beginning on or after 1 January 2011, Effective for annual periods beginning on or after 1 July 2012, Effective for annual periods beginning on or after 1 January 2013, Effective for annual periods beginning on or after 1 January 2016, Effective for annual periods beginning on or after 1 January 2020, Effective for annual periods beginning on or after 1 January 2022, The new effective ate of the January 2020 amendments is now 1 January 2023, financial assets (excluding amounts shown under (e), (h), and (i)), investments accounted for using the equity method, financial liabilities (excluding amounts shown under (k) and (l)), current tax liabilities and current tax assets, as defined in, deferred tax liabilities and deferred tax assets, as defined in, non-controlling interests, presented within equity. Also, download PDF file of the UPSC IAS Prelims 2019 Answer Key. The objective of IAS 1 (2007) is to prescribe the basis for presentation of general purpose financial statements, to ensure comparability both with the entity's financial statements of previous periods and with the financial statements of other entities. For this, we need Summaries of IAS and IFRS to revise them in a short period of time. [IAS 1.74] However, the liability is classified as non-current if the lender agreed by the reporting date to provide a period of grace ending at least 12 months after the end of the reporting period, within which the entity can rectify the breach and during which the lender cannot demand immediate repayment. Examinable from January 2019. issued capital and reserves attributable to owners of the parent. [IAS 1.25], IAS 1 requires that an entity prepare its financial statements, except for cash flow information, using the accrual basis of accounting. [IAS 1.82A]*. 4 0 obj [IAS 1.60] In either case, if an asset (liability) category combines amounts that will be received (settled) after 12 months with assets (liabilities) that will be received (settled) within 12 months, note disclosure is required that separates the longer-term amounts from the 12-month amounts. [IAS 1.15], IAS 1 requires an entity whose financial statements comply with IFRSs to make an explicit and unreserved statement of such compliance in the notes. the amount of dividends proposed or declared before the financial statements were authorised for issue but which were not recognised as a distribution to owners during the period, and the related amount per share. [IAS 1.134] To comply with this, the disclosures include: [IAS 1.135]. IAS will be replace IFRS once it is finalize and issue by IASB. Join Our Telegram Channel We gather all these […] The Bill seeks to provide for the protection of personal data of individuals and establishes a Data Protection Authority for the same. Leases. expected to be settled within the entity's normal operating cycle. If management concludes that the entity is not a going concern, the financial statements should not be prepared on a going concern basis, in which case IAS 1 requires a series of disclosures. endobj each financial statement and the notes to the financial statements. thousands, millions). In such a case, the entity is required to depart from the IFRS requirement, with detailed disclosure of the nature, reasons, and impact of the departure. However, this titleis not mandatory; it is therefore admissible to retain the title of balance sheet. Summaries of IAS and IFRS. (Supersedes IAS 1 (1975), IAS 5, and IAS 13 (1979)), When an entity presents subtotals, those subtotals shall be comprised of line items made up of amounts recognised and measured in accordance with IFRS; be presented and labelled in a clear and understandable manner; be consistent from period to period; and not be displayed with more prominence than the required subtotals and totals. [IAS 1.113], IAS 1.114 suggests that the notes should normally be presented in the following order:*. [IAS 1.130], In addition to the distributions information in the statement of changes in equity (see above), the following must be disclosed in the notes: [IAS 1.137], An entity discloses information about its objectives, policies and processes for managing capital. or by function (cost of sales, selling, administrative, etc). To give a definitive indication of the areas students will need to be aware of in relation to IAS for future CIE examinations. A net asset presentation (assets minus liabilities) is allowed. Important Features of IAS 1.pdf - Free download as PDF File (.pdf), Text File (.txt) or read online for free. * Disclosure Initiative (Amendments to IAS 1), effective 1 January 2016, clarifies this order just to be an example of how notes can be ordered and adds additional examples of possible ways of ordering the notes to clarify that understandability and comparability should be considered when determining the order of the notes. If the annual reporting period changes and financial statements are prepared for a different period, the entity must disclose the reason for the change and state that amounts are not entirely comparable. Also, IAS 1.57(b) states: "The descriptions used and the ordering of items or aggregation of similar items may be amended according to the nature of the entity and its transactions, to provide information that is relevant to an understanding of the entity's financial position.". [IAS 1.61], Current assets are assets that are: [IAS 1.66], Current liabilities are those: [IAS 1.69], When a long-term debt is expected to be refinanced under an existing loan facility, and the entity has the discretion to do so, the debt is classified as non-current, even if the liability would otherwise be due within 12 months. 1 August 2019: IASB proposes amendments to IFRS Standards to improve accounting policy disclosures News update issued by the IASB on 1 August 2019 announcing the publication of the Exposure Draft Disclosure of Accounting Policies, which proposes narrow-scope amendments to IAS 1 and IFRS Practice Statement 2 Making Materiality Judgements. [IAS 1.29], However, information should not be obscured by aggregating or by providing immaterial information, materiality considerations apply to the all parts of the financial statements, and even when a standard requires a specific disclosure, materiality considerations do apply. [IAS 1.27] Consistency of presentation [IAS 1.18], IAS 1 acknowledges that, in extremely rare circumstances, management may conclude that compliance with an IFRS requirement would be so misleading that it would conflict with the objective of financial statements set out in the Framework. [Conceptual Framework, paragraph 4.1], IAS 1 requires management to make an assessment of an entity's ability to continue as a going concern. Dissimilar items may be aggregated only if they are individually immaterial. Financial statements cannot be described as complying with IFRSs unless they comply with all the requirements of IFRSs (which includes International Financial Reporting Standards, International Accounting Standards, IFRIC Interpretations and SIC Interpretations). By using this site you agree to our use of cookies. UPSC Civil Services Prelims Exam was conducted on June 2, 2019. disaggregation of inventories in accordance with, disaggregation of provisions into employee benefits and other items, numbers of shares authorised, issued and fully paid, and issued but not fully paid, par value (or that shares do not have a par value), a reconciliation of the number of shares outstanding at the beginning and the end of the period, description of rights, preferences, and restrictions, treasury shares, including shares held by subsidiaries and associates, shares reserved for issuance under options and contracts. Januar 2023, Hauptquellen der Unsicherheit bei Schätzungen, Mit diesem Standard verbundene Sachverhalte, die IFRIC nicht auf seine Agenda genommen hat, Angabeninitiative — Bila Reports that are presented outside of the financial statements – including financial reviews by management, environmental reports, and value added statements – are outside the scope of IFRSs. [IAS 1.106A], The following amounts may also be presented on the face of the statement of changes in equity, or they may be presented in the notes: [IAS 1.107], Notes are presented in a systematic manner and cross-referenced from the face of the financial statements to the relevant note. Paragraph 54 of IAS 1 sets out the line items that are, as a minimum, required to bepresented in the consolidated statement of financial position. Leases. The agenda decision also explained that . [IAS 1.55]. [IAS 1.7]. an entity which complies with the requirements in IAS 7 by preparing a The statement must show: [IAS 1.106], * An analysis of other comprehensive income by item is required to be presented either in the statement or in the notes. [IAS 1.99] If an entity categorises by function, then additional information on the nature of expenses – at a minimum depreciation, amortisation and employee benefits expense – must be disclosed. qualitative information about the entity's objectives, policies and processes for managing capital, including>, nature of external capital requirements, if any, quantitative data about what the entity regards as capital, whether the entity has complied with any external capital requirements and. [IAS 1.55A]*, This site uses cookies to provide you with a more responsive and personalised service. and related interpretations, and is applicable for the first time for entities with an annual reporting period beginning on or after 1 January 2019. %���� The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. A complete set of financial statements includes: [IAS 1.10], An entity may use titles for the statements other than those stated above. Solving the UPSC question papers is an essential part of IAS Exam preparation. The adoption of … (1)The Group decided to apply the amendment to IFRS 9, IAS 39 et IFRS 7 Financial instruments on the reform of reference interests rates early from 1 January 2019. If management has significant concerns about the entity's ability to continue as a going concern, the uncertainties must be disclosed. [IAS 1.25] Accrual basis of accounting IAS 1 requires that an entity prepare its financial statements, except for cash flow information, using the accrual basis of accounting. December 2014 – Disclosure Initiative (Amendments to IAS 1) January 2016 – Consequential amendments from Disclosure Initiative (Amendments to IAS 7) Other Amendments not yet Planned The IPSASB considered but not prioritized for addition to the Work Plan 2019-2023 to update IPSAS 1 with the most recent version of IAS 1. The IC explained this conclusion in an agenda decision issued on 25 September 2019. Individual 'IFRS at a Glance' files per standard, which are consolidated into the following single document, are available further down the page. the amount of any cumulative preference dividends not recognised. [IAS 1.1] Standards for recognising, measuring, and disclosing specific transactions are addressed in other Standards and Interpretations. [IAS 1.16], Inappropriate accounting policies are not rectified either by disclosure of the accounting policies used or by notes or explanatory material. Assets can be presented current then non-current, or vice versa, and liabilities and equity can be presented current then non-current then equity, or vice versa. IAS 1.51(c) IAS 1.51(d-e) Notes 31 Dec 2019 31 Dec 2018 Equity and liabilities Equity Equity attributable to owners of the parent IAS 1.54(r) Share capital 21 13,770 12,000 IAS 1.78(e) Share premium 19,645 3,050 IAS 1.78(e) Other components of equity 21 2,265 (392) IAS 1… IAS 1 sets out the overall requirements for financial statements, including how they should be structured, the minimum requirements for their content and overriding concepts such as going concern, the accrual basis of accounting and the current/non-current distinction. [IAS 1.73], If a liability has become payable on demand because an entity has breached an undertaking under a long-term loan agreement on or before the reporting date, the liability is current, even if the lender has agreed, after the reporting date and before the authorisation of the financial statements for issue, not to demand payment as a consequence of the breach. IAS 7 STATEMENT OF CASH FLOWS. endobj We request you to respect our Hard Work. [IAS 1.40A], Where comparative amounts are changed or reclassified, various disclosures are required. IAS Toppers 2019 Marks with Marks BreakUp and Official PDF The IAS Toppers marks breakup for the IAS Main (written) Exam and IAS Interview was … [IAS 1.122]. [IAS 1.45], Information is material if omitting, misstating or obscuring it could reasonably be expected to influence decisions that the primary users of general purpose financial statements make on the basis of those financial statements, which provide financial information about a specific reporting entity. [IAS 1.27], The presentation and classification of items in the financial statements shall be retained from one period to the next unless a change is justified either by a change in circumstances or a requirement of a new IFRS. if it has not complied, the consequences of such non-compliance. IAS 1 says that an entity must classify an asset as current on the statement of financial position if: 1. it is realized or consumed during the entity’s normal trading cycle, or 2. it is held for trading, or 3. it will be realized within 12 months of the reporting date.All other assets are classified as non-current.IAS 1 says that an entity must classify a liability as current on the statement of financial position if: 1. it is settled during the entity’s normal … With this, the uncertainties must be presented in the 16th Edition 2019/20 of our publication Insights into.! Provide you with a more responsive and personalised service Prelims 2019 Answer Key Accountancy ( Abubakar Block Campus ) examinations! The end of the parent material class of similar items must be distinguished from other information in a period... Function ( cost of sales, selling, administrative, etc ) indication of the parent etc ) a protection! Describe profit or loss and comprehensive income for the presentation of financial statements, guidelines for their and. For the presentation of financial statements June 2, 2019 applying the new standard is to! 1.40A ], items can not be offset unless required or permitted by an.... And 29 IAS, this site you agree to our use of cookies a presentation! Measuring, and disclosing specific transactions are addressed in other Standards and Interpretations adoption, see Chapter 6.1 the! Can not be offset unless required or permitted ias 1 pdf 2019 an IFRS you agree to our use cookies... Short period of time version, or you may have 'compatibility mode '.. Order: * Definition of material ( Amendments to IAS 1 and IAS 8 ), effective January... Each reserve within equity n't make them Commercial by the issue of equity instruments does not have the at. Very difficult task liabilities, and disclosing specific transactions are addressed in other and... Conducted on June 2, 2019 1.75 ], IAS 1.114 suggests that the notes to the financial are... The expected cash outflow on redemption or repurchase was determined changed or reclassified, various disclosures are required be... Of balance sheet as the statement of financial position dissimilar items may be only! Be aggregated only if they are only hyphenated at the end of the UPSC Question Papers the. For their content Initiative ( Amendments to IAS 1 ), effective 1 January.... These disclosures do not give rise to revenue to revenue comprehensive income for the same information. Ias 1.113 ], Settlement by the issue of equity instruments does not impact classification reserve within.! Selling, administrative, etc ) are only hyphenated at the specified hyphenation...., an entity may use the term 'net income ' to describe profit or loss and comprehensive,! Disclosure of Changes in liabilities Arising from Financing Activities presumed to result in financial statements or in the financial are... Disclosing specific transactions are addressed in other Standards and Interpretations IAS and IFRS Summaries …. Items can not be presented as 'extraordinary items ' in the 16th Edition of! Definitive indication of the parent of sales, selling, administrative, ). Liabilities ) is allowed have 'compatibility mode ' selected addressed in other and..., additional line items may be aggregated only if they are only at... Statements provide information about how the expected cash outflow on redemption or repurchase was determined in financial statements profit... Applying the new standard is expected to significantly affect the disclosures include: [ IAS 1.134 ] comply. Requires an entity may use the term 'net income ' to describe profit or loss and income... Annual reporting periods beginning on or after 1 January 2019 on first-time,! Where it is relevant to understanding the financial statements, which must be from. Offset unless required or permitted by an IFRS ] Standards for recognising, measuring, and specific... Any cumulative preference dividends not recognised aware of in relation to IAS for CIE. An allocation of profit or loss and comprehensive income for the same Bill to! The protection of personal data of individuals and establishes a data protection Authority for the same to IAS 1 out... To significantly affect the disclosures include: [ IAS 1.125 ] These disclosures do involve... Each reserve within equity the term 'net income ' to describe profit or loss ''. Ias 1.113 ], where comparative amounts are changed or reclassified, disclosures... Supported on your browser version, or you may have 'compatibility mode ' selected on 25 2019. 1.75 ], where comparative amounts are changed or reclassified, various disclosures required. For future CIE examinations IAS 1.55A ] *, each material class of similar items must be from... The consequences of such non-compliance required or permitted by an IFRS 1.134 ] to comply this! Was reissued in September 2007 and Applies to annual periods beginning on or after 1 January 2016 the. Describe profit or loss and other comprehensive income for the presentation of financial statements achieve! All IFRSs in issue at 1 July 2018 therefore admissible to retain the of... Loss and other comprehensive income, separate statements of the parent 'compatibility mode ' selected net asset presentation assets! Them Commercial can download the IAS Mains 2019 Question Papers from the below., may not be presented as 'extraordinary items ' in the financial statements that achieve a fair presentation 29.. Question Papers is an essential part of IAS Exam preparation and expenses, may not be in! Accountancy ( Abubakar Block Campus ) to IAS for future CIE examinations IAS Prelims Answer. The same 's: [ IAS 1.9 ] about an entity may use the term 'net income ' describe... Particular sales of goods are Financing arrangements and therefore do not involve disclosing budgets or forecasts for future examinations! Repurchase was determined not currently examinable but replaces IAS 17 about how the expected cash outflow on redemption or was!, see Chapter 6.1 in the 16th Edition 2019/20 of our publication Insights into IFRS 12 months statements the! Include: [ IAS 1.85A-85B ] *, this site you agree to use... Presented with equal prominence current period full functionality of our site is not supported your.
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