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If an entity’s annual monetary report integrated the dad or mum’s individual economic statements Along with consolidated economical statements, this Standard neither calls for nor prohibits the inclusion with the mum or dad’s separate statements during the entity’s interim money report.(ix) Be sure that the phrases from the accounts present
Description of cross-reference to disclosures offered outdoors interim monetary statements Disclosure textual contentThe Interpretations Committee pointed out that a condensed assertion of cash flows is without doubt one of the Main statements that is certainly bundled as Element of an interim money report as prescribed by paragraph 8 of IAS 34.
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