An entity may present comparative information in addition to the minimum comparative financial statements required by IFRSs, as long as that information is prepared in accordance with IFRSs.
(Majandus)üksus võib esitada muid võrdlusandmeid peale IFRSides nõutud minimaalsete võrdlevate finantsaruannete, tingimusel et need andmed on koostatud kooskõlas IFRSidega.