An entity shall cross-reference each item in the statements of financial position and of comprehensive income, in the separate income statement (if presented), and in the statements of changes in equity and of cash flows to any related information in the notes.
(Majandus)üksus viitab iga finantsseisundi ja koondkasumi aruannetes, eraldiseisvas kasumiaruandes (kui see on esitatud) ja omakapitali muutuste aruandes ning rahavoogude aruandes esitatud kirje vastavale lisades sisalduvale informatsioonile.