International Accounting Standard

International Accounting Standard. Presentation of Financial Statements. Some basic information about Frequency of reporting Comparative information Consistency of presentation. Frequency of reporting. (atskaitomybės dažnumas).  When an entity. Comparative information. (lyginamoji informacija). Entity shall. Point. An entity disclosing comparative information shall present. In some cases. When the entity reclassifies comparative amounts. When it is impracticable to reclassify comparative amounts. Enhancing the. Ias 8 sets. Consistency of presentation. (pateikimo pastovumas). It is.