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As we know which of the following we can say for sure that is not a part of of IAS 1 presentation of financial statement?
-Comparative information for the previous period must also be reported in the financial statements
-A full set of financial statements include additional notes with supporting information.
-To ensure consistency, companies must use specific expense categories such as Cost of Sales and Administration Costs
-The Statement of Profit and Loss and Other Comprehensive Income can be reported in two separate statements.
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