Question
Items that are dissimilar in nature must be presented separately in financial statements unless: a. they are immaterial. b. the auditors approval aggregation of the
Items that are dissimilar in nature must be presented separately in financial statements unless:
a.
they are immaterial.
b.
the auditors approval aggregation of the items.
c.
the directors approve aggregation of the items.
d.
they are financial items and can be off-set.
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Basel III, The Devil And Global Banking
Authors: D. Chorafas
2nd Edition
0230353770, 9780230353770
