doc__table__107

| 105 | Notes are normally presented in the following order, which assists users in understanding the financial statements and comparing them with financial statements of other entities: (a) a statement of compliance with IFRSs (see paragraph 14); (b) a summary of significant accounting policies applied (see paragraph 108); (c) supporting information for items presented on the face of the balance sheet, income statement, statement of changes in equity and cash-flow statement, in the order in which each statement and each line item is presented; and (d) other disclosures, including: (i) contingent liabilities (see IAS 37) and unrecognised contractual commitments; and (ii) non-financial disclosures, e.g. the entity's financial risk management objectives and policies (see IFRS 7).

← doc__table__106 · All articles · doc__table__108 →

Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.