Transcription of IAS 1 Presentation of Financial Statements
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IAS 1 Presentation of Financial Statements
ias 1 Presentation of Financial StatementsIn April 2001 the International Accounting Standards Board (Board) adopted ias 1 Presentation of Financial Statements , which had originally been issued by the InternationalAccounting Standards Committee in September 1997. ias 1 Presentation of FinancialStatements replaced ias 1 Disclosure of Accounting policies (issued in 1975), IAS 5 Information tobe Disclosed in Financial Statements (originally approved in 1977) and IAS 13 Presentation ofCurrent Assets and Current Liabilities (approved in 1979).
Statements replaced IAS 1 Disclosure of Accounting Policies (issued in 1975), IAS 5 Information to ... OBJECTIVE 1 SCOPE 2 DEFINITIONS 7 ... Complete set of financial statements 10 General features 15 STRUCTURE AND CONTENT 47 Introduction 47 …
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