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Understanding Statement of financial position
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[QUOTE="Yakub02, post: 304255, member: 94426"] [B]Notes to the financial statements; Notes [/B]contain information in addition to that presented in the statement of financial position, statement of comprehensive income, statement of changes in equity and statement of cash flows. Notes provide narrative descriptions of items in those statements and information about items that do not qualify for recognition in those statements. They also explain how totals in those statements are formed. Disclosure of accounting policies An entity must disclose the following in the summary of significant accounting policies: the measurement basis (or bases) used in preparing the financial statements; and the other accounting policies used that are relevant to an understanding of the financial statements. [/QUOTE]
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