2.91 What is the effect on the financial statements of the selection that this is the FIRST YEAR / comparatives are NOT required?
A. Effect of selecting the comparatives are not required option:
This cheackbox will hide all comparative columns and prior year parts of notes. In addition, all references to comparatives in the document text paragraphs are automatically hidden.
Show opening position in long notes eg PPE
"Long" notes are notes which show thew opening position two years back and movement through to prior period end and the current period end. In some cases, where the entity starts operations through the acquisition of another on-going business then the user may choose to show the opening comparative balances in these notes even though the movement in comparatives is hidden.
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