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OVERALL CONSIDERATIONS Fair Presentation and Compliance with IFRS Financial statements are required to be presented fairly as set out in the NZ framework and in accordance with NZ IFRS and shall comply
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Overall considerations are factors or elements that must be taken into account when making an assessment or decision.
Any individual or organization involved in a decision-making process may be required to consider overall considerations.
Overall considerations can be filled out by carefully analyzing all relevant factors and documenting them in a structured manner.
The purpose of overall considerations is to ensure that all important factors are taken into account when making decisions or assessments.
All relevant factors, data, and considerations that are taken into account during the decision-making process must be reported.
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