Artículo 1.2. PS 1 Paragraph 1.2

Notes, illustrations and links are included to help entities apply the requirements in this Practice Statement. Note Notes explain a requirement in further detail or provide context for a requirement. Illustration Illustrations describe particular circumstances and show how an entity might apply a requirement in those circumstances. The management of an entity would judge how to apply the requirement in the entity’s circumstances. Link Links highlight relationships between requirements in this Practice Statement.