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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Related Book For
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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