BC22. IAS seven supplies steerage that needs an entity to reveal, together with a commentary from management, the amount of important cash and cash equivalent balances held through the entity that aren't obtainable for use via the group. IFRS 12, Disclosure of Passions in Other Entities, also gi

Having said that, IFRS isn't going to explicitly point out that amounts commonly described as limited cash or restricted cash equivalents would be included in the disclosure. As a result, the amendments On this Update that require a disclosure to concur the total degree of cash, cash equivalents

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