variations in enterprise or economic situation influencing the reasonable benefit of monetary assets and liabilities
Precisely the same accounting policies need to be utilized for interim reporting as are applied within the entity's once-a-year fiscal statements, aside from accounting policy variations created once the day of the most recent yearly financial statements that happen to be to become reflected in the subsequent once-a-year monetary statements. [IAS 34.28]
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statement of cash flows cumulatively for The existing monetary 12 months to date, that has a comparative assertion for your similar 12 months-to-day duration of the right away previous economical year
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