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Is there a list where appropriate disclosures are required by IAS/IFRS in the financial statements?
Also, what is the effect if management fails to disclose them and what auditor should do if that happens?I think all IAS/IFRS requires certain disclosures. You can refer to below link for disclosures requirements for each IAS/IFRS.
https://www.iasplus.com/en/standards
However, there are certain standards that are specific to disclosures like IFRS7/8/12..OK?
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