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TMI BlogDisclosures of Accounting PolicyX X X X Extracts X X X X X X X X Extracts X X X X ..... The other accounting policies used that are relevant to an understanding of the financial statements Disclosure of particular accounting policies is especially useful to users when those policies are selected from alternatives allowed in Ind Ass. Some Ind Ass specifically require disclosure of particular accounting policies, including choices made by management between different polici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... those financial statements. An entity shall disclose, along with material accounting policy information or other notes, the judgements, apart from those involving estimations, that management has made in the process of applying the entity s accounting policies and that have the most significant effect on the amounts recognised in the financial statements. Sources of estimation uncertainty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion or distorts a financial statement user s understanding of an entity s capital resources, the entity shall disclose separate information for each capital requirement to which the entity is subject. Puttable financial instruments classified as equity For puttable financial instruments classified as equity instruments, an entity shall disclose (to the extent not disclosed elsewhe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve preference dividends not recognised. An entity shall disclose the following, if not disclosed elsewhere in information published with the financial statements: the domicile and legal form of the entity, its country of incorporation and the address of its registered office (or principal place of business, if different from the registered office); a description of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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