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A improve in accounting coverage, other than just one for which the transition is specified by a new IFRS, shall be mirrored by:An interim financial report is prepared on the consolidated basis In the event the entity’s newest yearly financial statements were consolidated statements. The mother or father’s separate money statements are usually
A adjust in accounting plan, other than just one for which the transition is specified by a new IFRS, shall be mirrored by:If an entity’s interim fiscal report is in compliance using this Normal, that point shall be disclosed. An interim economical report shall not be described as complying with IFRSs unless it complies with all the requirements
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