Transcription of Presentation of Financial Statements IAS 1
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Presentation of Financial Statements IAS 1
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).
interim financial statements prepared in accordance with IAS 34 . Interim Financial Reporting. However, paragraphs 15–35 apply to such financial statements. This Standard applies equally to all entities, including those that present consolidated financial statements in accordance
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