Artículo 5.14. PS 1 Paragraph 5.14

The clearest form of presentation depends on the nature of the information, and might sometimes include tables, graphs or diagrams in addition to narrative text. If graphs or diagrams are used, additional text or tables might be necessary to avoid obscuring material detail. Illustration Narrative discussion of changes in the entity’s financial performance might be clearest if a tabular format is used to present the current-period and comparative amounts.