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Is it required to provide notes to the balance sheet items as per IFRS/IAS?
in IAS 34 - Interim Financial Reporting by
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The minimum components of an interim financial report should be as follows as per IAS 34.8

-a condensed balance sheet (statement of financial position)
-either (a) a condensed statement of comprehensive income or (b) a condensed statement of comprehensive income and a condensed income statement
-a condensed statement of changes in equity
-a condensed statement of cash flows
-selected explanatory notes

Balance sheet notes are therefore not compulsory but optional at your judgement.
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Balance sheet notes not required
by


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