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a. About the entity's accounting policies b. As required by international standards, if not presented elsewhere in the financial statements c. Which is relevant to an understanding of the financial statements d. All of the above
All of the above
all of the above.
As per my understanding my answer to question is all of above D
The correct Answer is d. All of the above.
Answer is d. All of the above.
Reason:
It is the requirement of the IAS-1 that the structure of the notes shall:
a) present information about the basis of preparation of the financial statements and the specific accounting policies used.
b) disclose the information required by IFRSs that is not presented elsewhere in the financial statements; and
c) provide information that is not presented elsewhere in the financial statements, but is relevant to an understanding of any of them.
