BC22. IAS seven offers direction that needs an entity to reveal, along with a commentary from administration, the level of sizeable cash and cash equal balances held from the entity that are not readily available for use via the team. IFRS twelve, Disclosure of Passions in Other Entities, also delivers steerage that requires an entity to disclose s

BC16. Within the proposed Update, the Activity Force questioned respondents about whether other disclosures should be furnished. Many respondents said that no supplemental disclosures are needed. Several respondents advised that other disclosures ought to be demanded, such as a disaggregated rollforward of limited cash and restricted cash equivalen

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