International standard IAS1 lists various general features relating to the presentation of financial statements. These are: (a)
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International standard IAS1 lists various "general features" relating to the presentation of financial statements. These are:
(a) Fair presentation and compliance with international standards
(b) Going concern basis and accrual basis
(c) Materiality and aggregation
(d) Offsetting
(e) Frequency of reporting
(f) Comparative information and consistency of presentation.
Explain the main requirements of IAS1 in relation to each of these matters.
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