24 ALRAQABA . ISSUE 20 In addition, the notes to the financial statements shall realize the following: • Providing further information necessary to understand items included in the primary financial statements. • Supplementing primary financial statements with other information that helps achieve the objectives of financial statements. As we reach the end of this article, I hope I have given a clear brief on IFRS 18. I firmly encourage my colleagues to take due professional care by carefully reading this new standard to ensure a better understanding of its requirements in preparation for its application. Wishing you all the best in your future endeavors. Financial Standards Audit &
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