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that management has concluded that the financial statements fairly present the enterprise's financial position, financial performance and cash flows;
that it has complied in all material respects with applicable International Accounting Standards except that it has departed from a Standard in order to achieve a fair presentation;
the Standard from which the enterprise has departed, the nature of the departure, including the treatment that the Standard would require, the reason why that treatment would be misleading in the circumstances and the treatment adopted; and
the financial impact of the departure on the enterprise's net profit or loss, assets, liabilities, equity and cash flows for each period presented.
selecting and applying accounting policies in accordance with paragraph 20;
presenting information, including accounting policies, in a manner which provides relevant, reliable, comparable and understandable information; and
providing additional disclosures when the requirements in International Accounting Standards are insufficient to enable users to understand the impact of particular transactions or events on the enterprise's financial position and financial performance.
the objective of the requirement and why that objective is not achieved or is not relevant in the particular circumstances; and
the way in which the enterprise's circumstances differ from those of other enterprises which follow the requirement.
See also SIC-8: first-time application of IASs as the primary basis of accounting.