PDF4PRO ⚡AMP

Modern search engine that looking for books and documents around the web

Example: bachelor of science

IAS 1 Presentation of Financial Statements - GCA OFFICIAL

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).In December 2003 the Board issued a revised ias 1 as part of its initial agenda oftechnical projects. The Board issued an amended ias 1 in September 2007, whichincluded an amendment to the Presentation of owner changes in equity andcomprehensive income and a change in terminology in the titles of Financial June 2011 the Board amended ias 1 to improve how items of other incomecomprehensive income should be December 2014 ias 1 was amended by Disclosure Initiative (Amendments to ias 1 ),which addressed concerns expressed about some of the existing Presentation anddisclosure requirements in ias 1 and ensured that entities are able to use judgementwhen applying

Statements replaced IAS 1 Disclosure of Accounting Policies (issued in 1975), IAS 5 Information to be Disclosed in Financial Statements (originally approved in 1977) and IAS 13 Presentation of Current Assets and Current Liabilities (approved in 1979). In December 2003 the Board issued a revised IAS 1 as part of its initial agenda of technical ...

Tags:

  Revised, Ias 1, Revised ias 1

Information

Domain:

Source:

Link to this page:

Please notify us if you found a problem with this document:

Spam in document Broken preview Other abuse

Transcription of IAS 1 Presentation of Financial Statements - GCA OFFICIAL

Related search queries