أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
A financial statement should present a true and fair picture of the business entity. The main characteristics required in IFRS’s main financial statement forms include: Understandability, Relevance, Reliability, Comparability.
Disclosures should be made in accordance with relevant IFRS applicable to legal entity.