Division Information to be presented in the statement of financial positionF1

United Kingdom Repealed

1. 54As a minimum, the statement of financial position shall include line items that present the following amounts:
2. 55Division 55
3. 56Division 56
4. 57This Standard does not prescribe the order or format in which an entity presents items. Paragraph 54 simply lists items that are sufficiently different in nature or function to warrant separate presentation in the statement of financial position. In addition:
5. 58An entity makes the judgement about whether to present additional items separately on the basis of an assessment of:
6. 59Division 59