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Moscow: IAS accounting consulting

 Moscow: IAS accounting consulting





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FINANCIAL STATEMENTS > General features >

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Frequency of reporting

An entity shall present a complete set [one] of financial statements (including comparative information) at least [two] annually. When an entity changes the end of its [three] reporting period and presents financial statements for a period [four] longer or shorter than one year, an entity [five] shall disclose, in addition to the period covered by the financial [six] statements:
(a) the reason for using a longer or shorter period, [seven] and
(b) the fact that amounts presented in the financial [eight] statements are not entirely comparable.

Normally, an entity [nine] consistently prepares financial statements for a one-year period. [ten] However, for practical reasons, some entities prefer [one] to report, for example, for a 52-week period. This Standard [two] does not preclude this practice.

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Feature conception:

Thus it appears, in what various ways Nature has taught man her first great lesson of love and union.

Nor did she give the same talents either in kind or in degree to all, evidently meaning that the inequality of her gifts should be ultimately equalized by a reciprocal interchange of good offices and mutual assistance.

Thus, in different countries, she has caused different commodities to be produced, that expediency itself might introduce commercial intercourse.

Desiderius Erasmus

The Complaint of Peace


Moscow: IAS accounting consulting


IAS accounting consulting in Moscow

Chapter: Moscow IAS accounting consulting

Moscow: IAS accounting consulting


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