THE ULTIMATE GUIDE TO 2016 CASH

The Ultimate Guide To 2016 cash

BC22. IAS 7 gives steering that needs an entity to reveal, along with a commentary from management, the amount of considerable cash and cash equivalent balances held with the entity that are not readily available for use through the group. IFRS 12, Disclosure of Interests in Other Entities, also provides guidance that requires an entity to disclose

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