Section 7

When a company applies an accounting policy retrospectively or makes a restatement of items in the financial statements or when it reclassifies items in its financial statements, the company shall attach to the Balance Sheet, a " Balance Sheet " as at the beginning of the earliest comparative period presented.

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7. When a company applies an accounting policy retrospectively or makes a restatement of items in the financial statements or when it reclassifies items in its financial statements, the company shall attach to the Balance Sheet, a " Balance Sheet " as at the beginning of the earliest comparative period presented.