a description of differences from the last once-a-year economic statements in The idea of segmentation or in The idea of measurement of section financial gain or decline.
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If an entity publishes a whole established of monetary statements in its interim money report, the form and content material of People statements shall conform to the necessities of IAS one for an entire established of monetary statements.
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transfers between amounts of the honest worth hierarchy Employed in measuring the reasonable value of monetary instruments;
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If an entity’s yearly monetary report involved the parent’s separate fiscal statements In combination with consolidated monetary statements, this Conventional neither needs nor prohibits the inclusion on the guardian’s different statements during the entity’s interim financial report.
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