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[null,"Explanatory notes"]
[null,1,"IAS 1.10","IAS 1 Presentation of Financial Statements uses the title ‘Statement of financial position’. This\r\ntitle is not mandatory. An entity may use other titles – e.g. ‘Balance sheet’ – as long as the\r\nmeaning is clear and they are not misleading."]
[null,2,"IAS 1.45","The presentation and classification of items in the financial statements is retained from one\r\nperiod to the next unless:"]
[null,null,null,"●● changes are required by a new standard or interpretation; or\r\n●● it is apparent, following a significant change to an entity’s operations or a review of its financial\r\nstatements, that another presentation or classification would be more appropriate. In this case,\r\nthe entity also considers the criteria for the selection and application of accounting policies in\r\nIAS 8 Accounting Policies, Changes in Accounting Estimates and Errors ."]