Q4-34. Items of dissimilar nature or function: a. Must be presented separately if they are material. b.

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Q4-34. Items of dissimilar nature or function:

a. Must be presented separately if they are material.

b. May be aggregated if accompanied by a note to the account explaining the breakdown.

c. Must always be presented separately in financial statements.

d. Must be aggregated until they are material.

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Financial Accounting International Financial Reporting Standards Global Edition

ISBN: 9781292211145

11th Edition

Authors: Charles T. Horngren, C. William Thomas, Wendy M. Tietz, Themin Suwardy, Walter T. Harrison

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