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Fair presentation of financial statements
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[QUOTE="Ebram kamal, post: 304436, member: 97691"] It is important for entities to comply fully with International Financial Reporting Standards (IFRSs) and to disclose this fact in their financial statements. Compliance with IFRSs ensures that financial statements provide relevant and reliable information to users, which is crucial for making informed decisions. However, it is important to note that compliance with IFRSs does not necessarily guarantee a fair presentation of the financial statements. Additional disclosures may be necessary to provide a complete and accurate picture of the entity's financial position, financial performance, and cash flows. Entities should also not claim to comply with IFRSs unless they comply with all the requirements of every applicable Standard. This emphasizes the importance of following all IFRS requirements to ensure that financial statements are presented fairly and accurately. [/QUOTE]
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