1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2024
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  1. IFRS 18: Presentation and Disclosure in Financial Statements
  2. IFRS 18: Basis for Conclusions
  3. Aggregation and disaggregation (paras. BC71-BC80)
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Aggregation and disaggregation (paras. BC71-BC80)

Comparing proposed amendment...
Principles of aggregation and disaggregation (paragraphs 41-43 and B16-B26) (paras. BC71-BC80)
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