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intersegment revenues, if A part of the measure of section gain or reduction reviewed from the Main running final decision maker or normally frequently delivered into the Main working conclusion maker.
Nothing at all With this Common is intended to ban or discourage an entity from publishing a complete established of financial statements (as explained in IAS 1) in its interim fiscal report, as opposed to condensed financial statements [Refer:paragraphs eight and nine–14] and picked explanatory notes. [Refer:paragraphs 15 and 16A] Nor does this Conventional prohibit or discourage an entity from which include in condensed interim economical statements in excess of the minimal line merchandise or selected explanatory notes as established out Within this Typical.
A person of the entity’s interim money report should have usage of The newest yearly fiscal report of that entity.