.... is the process of adding together items with shared characteristics to provide a useful summary of financial information, Aggregation, Disaggregation, Expenditure, Disposal, Too much aggregation .... relevant information., concludes, obscures, occurs, incurs, Financial statements use different levels of aggregation. The statement of profit or loss is highly aggregated, while disclosure notes provide disaggregated information., disaggregated, aggregated, offseted, solvency, The Conceptual Framework ...... that the statement of profit or loss is the main source of information about financial performance., reclassifies, aggregates, revalues, stipulates, Income and ..... initially included in OCI may later undergo reclassification., solvency, offsetting, expenditure, disposal, The Board may require income or expense to be presented in _____ if it results from remeasurement., cash flow, other comprehensive income, solvency, aggregation, Remeasuring an item to current value may improve the _____ of financial information., expenditure, reclassification, relevance, disaggregation

Aggregation

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