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• (ii) For each and every items to the face of one’s Balance Layer and Statement from Profit and loss might be cross-referenced to virtually any associated advice on the cards in order to accounts.
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• Where a pals is needed to ready yourself Consolidated Financial Statements, we.age., consolidated harmony piece and you will consolidated report of profit and loss, the organization shall mutatis mutandis stick to the requirements for the Agenda because the appropriate in order to a pals regarding the preparation away from equilibrium sheet and you may statement out of profit and loss.
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