Fair presentation and compliance with IFRS Accounting Standards
173 When an entity departs from a requirement of an IFRS Accounting Standard in accordance with paragraph 6E of IAS 8, it shall disclose:
(a) that management has concluded that the financial statements present fairly the entity's financial position, financial performance and cash flows;
(b) that it has complied with applicable IFRS Accounting Standards, except that it has departed from a particular requirement to achieve a fair presentation;
(c) the title of the IFRS Accounting Standard from which the entity has departed, the nature of the departure, including the treatment that the IFRS Accounting Standard would require, the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Conceptual Framework for Financial Reporting (Conceptual Framework), and the treatment adopted; and
(d) for each period presented,
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