Artículo B4. PS 1 Paragraph B4

This appendix provides an overview of requirements and guidance in this Practice Statement that management is likely to need to consider in deciding what information it needs to provide about: (a) factors that could affect an entity’s ability to create value and generate cash flows in the long term (long-term prospects)— Table B.1 ; (b) intangible resources and relationships— Table B.2 ; and (c) environmental and social matters— Table B.3 .