Items of dissimilar nature or function: a. Must always be presented separately in fi nancial statements. b.

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Items of dissimilar nature or function:

a. Must always be presented separately in fi nancial statements.

b. Must be aggregated until they are material.

c. Must be presented separately if they are material.

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

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Financial Accounting International Financial Reporting Standards

ISBN: 9780273777809

1st Global Edition

Authors: Walter T Harrison, Charles Horngren, Bill Thomas, Themin Suwardy

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