Version date: 9 April 2024 - onwards
Appendix A Defined terms
This appendix is an integral part of the IFRS Accounting Standard.
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"aggregation" |
The adding together of assets, liabilities, equity, income, expenses or cash flows that share characteristics and are included in the same classification |
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"classification" |
The sorting of assets, liabilities, equity, income, expenses and cash flows based on shared characteristics |
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"disaggregation" |
The separation of an item into component parts that have characteristics that are not shared |
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"general purpose financial reports" |