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PRESENTATION OF FINANCIAL STATEMENTS





            Financial Statements Structure And Content








            • A complete set of financial statements comprises

                of:



                    • Statement of financial position


                    • Statement of profit or loss and other comprehensive

                       income


                           • Expenses by nature or by function

                    • Statement of changes in equity


                    • Statement of cash flows


                    • Notes, comprising a summary of significant accounting

                       policies and other explanatory information






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