The items which isn't about relevance of user's need, this item should not be disclosed within balance sheet. We also have to aware about prudence principle to provide any relevant items. During evaluate of financial statement, we have also to aware about accounting polices. This would be a important factor as per management decisions and effect on entity. Here many criteria's functioning while makeing a financial statement but that is the key points of basic sense.

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Suvajit · 31 Mar 2025
The items which isn't about relevance of user's need, this item should not be disclosed within balance sheet. We also have to aware about prudence principle to provide any relevant items. During evaluate of financial statement, we have also to aware about accounting polices. This would be a important factor as per management decisions and effect on entity. Here many criteria's functioning while makeing a financial statement but that is the key points of basic sense.

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