Structure

113 An entity shall disclose in the notes:

(a) information about the basis of preparation of the financial statements (see paragraphs 6A-6N of IAS 8) and the specific accounting policies used (see paragraphs 27A-27I of IAS 8);

(b) information required by IFRS Accounting Standards that is not presented in the primary financial statements; and

(c) other information that is not presented in the primary financial statements, but is necessary for an understanding of any of them (see paragraph 20).