Notes contain information in addition to that presented in the statement of financial position, statement of comprehensive income, separate income statement (if presented), statement of changes in equity and statement of cash flows. Notes provide narrative descriptions or disaggregations of items presented in those statements and information about items that do not qualify for recognition in those statements.

(According to International Accounting Standards IAS 1)

Article ID: 2089
Last updated: 16 Feb, 2022
Bản cập nhật: 1
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