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Description :
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The objective of the Amendment to IAS 1 is to require entities to provide disclosures in their financial statements that enable users to evaluate the entity’s objectives, policies and processes for managing capital.
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Working groups :
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EFRAG Technical Expert Group (EFRAG TEG) -
EFRAG Secretariat -
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Current Project Status :
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Published in Official Journal
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Efrag Output
No 'Efrag Output'
Comment Letters
No 'Comment Letters'
Other Input
No 'Other Input'
News Items
No 'Linked News Items'
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