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What should include a complete set of financial statements as per IFRS?
in IFRS 1 - First-time Adoption of International Financial Standards by
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1 Answer

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As per IAS 1 a complete set of F/S shall include:

1.statement of financial position
2.statement of comprehensive income
3.statement of changes in equity
4.statement of cash flows
5.Notes to accounts (ie accounting policies & other explanatory info)
by Level 2 Member (3.2k points)


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