https://www.taxtmi.com/manuals?id=2920 Financial statements must be prepared on the accrual basis, recognising elements when they satisfy the Conceptual Framework definitions and recognition criteria. Entities must present separately each material class of similar items and dissimilar items of different nature or function unless immaterial. Immaterial items may be aggregated in the statements or notes, but aggregation must not obscure material information. Ind AS disclosure lists are minimum; immaterial information need not be disclosed, but additional disclosures are required when mandated disclosures are insufficient for understandability. en-us Fri, 23 Jun 2023 17:17:00 +0530 Fri, 23 Jun 2023 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2920 Financial statements must be prepared on the accrual basis, recognising elements when they satisfy the Conceptual Framework definitions and recognition criteria. Entities must present separately each material class of similar items and dissimilar items of different nature or function unless immaterial. Immaterial items may be aggregated in the statements or notes, but aggregation must not obscure material information. Ind AS disclosure lists are minimum; immaterial information need not be disclosed, but additional disclosures are required when mandated disclosures are insufficient for understandability. Manuals Companies Law Fri, 23 Jun 2023 17:17:00 +0530 https://www.taxtmi.com/manuals?id=2920