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BC99-BC105 |
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How the amendments are likely to affect how activities are reported (paras. BC106-BC107) |
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How the amendments affect the comparability of financial statements (paras. BC108-BC110) |
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How the amendments will improve a user’s ability to assess future cash flows (paras. BC111-BC113) |
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How the amendments will affect economic decision-making and the costs of analysis for users of financial statements (paras. BC114-BC115) |
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Effect on the compliance costs for preparers (paras. BC116-BC117) |