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Final stage

In December 2014, the International Accounting Standards Board issued Disclosure Initiative (Amendments to IAS 1) as part of its Disclosure Initiative.

The amendments clarify some IAS 1 requirements relating to materiality, order of the notes, subtotals, accounting policies and disaggregation.

To receive any further updates on IAS 1, please follow IAS 1 Presentation of Financial Statements.

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