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of <h1>Ind AS 1: Key presentation, disclosure and classification requirements for general-purpose financial statements to ensure comparability</h1> Ind AS 1 prescribes presentation and minimum content requirements for general-purpose financial statements to ensure comparability and faithful representation. It mandates a complete set of statements (balance sheet, single statement of profit and loss with other comprehensive income, changes in equity, cash flows, notes and comparatives), application of accrual accounting, going concern assessment, materiality and aggregation judgement, and current/non-current classification rules. Entities must disclose accounting policies, significant judgements, estimation uncertainties, capital management and specified line items/subclassifications; departures from Ind ASs are permitted only in extremely rare circumstances with detailed disclosure to preserve a true and fair view.
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