Artículo 7.8. PS 1 Paragraph 7.8

To help users compare an amount reported for the current reporting period with amounts for previous reporting periods, management commentary shall: (a) provide comparative amounts, if obtainable without undue cost or effort: (i) for the previous reporting period; and (ii) for earlier reporting periods if necessary to show the emergence of trends or if the financial statements include information for those earlier periods; (b) describe differences between the method or assumptions used to calculate a metric or in the name used to label a metric and those used to calculate or label the comparative metric—and explain the reasons for those differences; and (c) describe changes from the previous reporting period in the metrics provided—that is, new metrics included and previous metrics omitted—and explain the reasons for those changes.