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a press release of financial posture as in the beginning with the previous period when an entity applies an accounting policy retrospectively or can make a retrospective restatement of items in its fiscal statements, or when it reclassifies items in its fiscal statements in accordance with paragraphs 40A–40D of IAS one.the subsequent phase
The submitter observed that there are divergent sights on the presentation and written content on the condensed assertion of cash flows. One particular look at is usually that an entity need to present a detailed structure with the condensed statement of cash flows demonstrating cash flows by character.IAS 8 demands disclosure of the nature and (i