What is main principles in Accounting standard

what is the meaning main principles in Accounting standard (13)
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Quick Summary
This discussion delves into the main principles of Accounting Standard 13. It specifically addresses the treatment of right shares and the costs associated with holding them. The conversation also seeks clarification on why certain paragraphs (26-35) are presented in bold, despite appearing similar to earlier sections.

Main principles in accounting standard 13 are as follows:
1. right shares and their cost of holding.
I want to ask why para 26-35 is written in bold letters although they are same as para 1-25
Irrelevant post

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