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a statement of economic posture as in the beginning with the previous time period when an entity applies an accounting plan retrospectively or tends to make a retrospective restatement of things in its economic statements, or when it reclassifies things in its financial statements in accordance with paragraphs 40A?–?40D of IAS one.According to t

the principles for recognising and measuring losses from stock publish?downs, restructurings, or impairments in an interim period of time are the same as those who an entity would stick to if it prepared only yearly financial statements. [Refer:IAS 1 paragraphs 36 and 37] Having said that, if these merchandise are recognised and calculated in a si