xifres corresponents a períodes anteriors

Auditoria

  • ca
    xifres corresponents a períodes anteriors
  • es
    cifras correspondientes a periodos anteriores
  • en
    corresponding figures
  • fr
    chiffres correspondants
  • norma ISA 710
  • Comparative information where amounts and other disclosures for the prior period are included as an integral part of the current period financial statements, and are intended to be read only in relation to the amounts and other disclosures relating to the current period (referred to as “current period figures”). The level of detail presented in the corresponding amounts and disclosures is dictated primarily by its relevance to the current period figures.