To comply with IASB 1,in which section of the financial report should a summary of accounting policies adopted by reporting entities be positioned?

Question

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According to IASB 1, the summary of accounting policies adopted by reporting entities should be presented as the initial section of the notes to the accounts, as this provides a clear understanding of the basis of accounting used in preparing the financial statements.

To Comply with IASB 1,in Which Section of the Financial