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Growing numbers of countries are adopting International Financial Reporting Standards (IFRS). The benefits of the new standards include enhanced comparability and improved transparency of financial reporting.

South Africa - Issues and insights - Articles and publications - New on the Horizon

New on the Horizon: Financial statement presentation

This edition of New on the Horizon considers the proposed requirements of the staff draft of exposure draft Financial Statement Presentation (the staff draft).

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It also refers briefly to the other two areas of this phase of the financial statement presentation project, being ED/2010/5 Presentation of Items of Other Comprehensive Income – Proposed amendments to IAS 1 and the staff draft of an exposure draft Discontinued Operations (Re-exposure of proposed amendments to IFRS 5).

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