The latest formats of reporting comprehensive income, required by the latest version of IAS 1 and described

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The latest formats of reporting comprehensive income, required by the latest version of IAS 1 and described in this chapter, will now be in regular use. Obtain two sets of consolidated IAS accounts for groups based in different countries. Consider whether these recent requirements:
(a) increase comparability
(b) increase the information content of the reports.
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International Financial Reporting and Analysis

ISBN: 978-1408075012

5th edition

Authors: David Alexander, Anne Britton, Ann Jorissen

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