IFRS two components

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 puru asked over 1 year ago

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 Pankaj R Mishra answered over 1 year ago

financial statements help you to prepare financial statements in accordance with IFRS. They are compliance-focused and have two components:

  • Illustrative disclosures, including supplements, that illustrate one possible format for financial statements prepared under IFRS, based on a fictitious multinational corporation; and
  • a companion Disclosure checklist, which identifies the disclosures that may be required based on currently effective standards.

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