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As per IAS -1, General Features of Financial Statements are:
1. Fair presentation and compliance with IFRS
2. Going Concern
3. Accrual basis of Accounting
4. Materiality and Aggregation
5. Offsetting
6. Frequency of reporting
7. Comparative Information
8. Consistency of presentation.
I think that the the most important characteristic the financial statements Included is disclosure of financial statements
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