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BC16. Within the proposed Update, the Job Pressure questioned respondents about no matter if other disclosures must be furnished. The majority of respondents mentioned that no additional disclosures are necessary. Several respondents suggested that other disclosures should be essential, for instance

BC22. IAS 7 gives steering that needs an entity to reveal, along with a commentary from administration, the level of substantial cash and cash equivalent balances held with the entity that are not accessible for use by the group. IFRS 12, Disclosure of Passions in Other Entities, also supplies steer

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