IAS 1 Presentation of Financial Statements

E454596

Accounting standard IFRS standard-level pronouncement International Accounting Standard

IAS 1 Presentation of Financial Statements is an International Accounting Standard that sets out the overall requirements for the structure, content, and minimum disclosures of general purpose financial statements.

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Statements (53)

Predicate	Object
instanceOf	Accounting standard ⓘ IFRS standard-level pronouncement ⓘ International Accounting Standard ⓘ
addresses	Current and non-current classification of assets and liabilities ⓘ Presentation of equity ⓘ Presentation of expenses by nature or by function ⓘ Presentation of items of other comprehensive income by nature ⓘ Presentation of other comprehensive income ⓘ Presentation of profit or loss ⓘ
aimsToEnsure	Comparability of financial statements between entities ⓘ Comparability of financial statements over time ⓘ
appliesTo	Complete set of financial statements ⓘ General purpose financial statements ⓘ
defines	Components of a complete set of financial statements ⓘ
doesNotApplyTo	Condensed interim financial statements ⓘ
governs	Content of financial statements ⓘ Minimum disclosures in financial statements ⓘ Presentation of general purpose financial statements ⓘ Structure of financial statements ⓘ
hasVersion	IAS 1 (amended 2011) NERFINISHED ⓘ IAS 1 (amended 2014) NERFINISHED ⓘ IAS 1 (revised 2007) NERFINISHED ⓘ
issuedBy	International Accounting Standards Board NERFINISHED ⓘ
objective	To prescribe the basis for presentation of general purpose financial statements ⓘ
originallyIssuedBy	International Accounting Standards Committee NERFINISHED ⓘ
partOf	International Financial Reporting Standards NERFINISHED ⓘ
replaced	Earlier versions of IAS 1 and IAS 5 Information to be Disclosed in Financial Statements ⓘ
requires	Accrual basis of accounting ⓘ Comparative information ⓘ Compliance with IFRS ⓘ Consistency of presentation ⓘ Disclosure of capital management information ⓘ Disclosure of dividends and related information ⓘ Disclosure of judgments made in applying accounting policies ⓘ Disclosure of key sources of estimation uncertainty ⓘ Disclosure of reclassification adjustments ⓘ Disclosure of significant accounting policies ⓘ Fair presentation of financial statements ⓘ Frequency of reporting at least annually ⓘ Going concern assessment ⓘ Materiality and aggregation ⓘ Notes to the financial statements ⓘ Offsetting prohibition unless permitted ⓘ Statement of cash flows NERFINISHED ⓘ Statement of changes in equity ⓘ Statement of financial position ⓘ Statement of financial position at the beginning of the earliest comparative period when certain restatements occur ⓘ Statement of profit or loss and other comprehensive income ⓘ
setsOut	General features of financial statements ⓘ Guidelines for structure of financial statements ⓘ Minimum content requirements for financial statements ⓘ Overall requirements for financial statements ⓘ
standardNumber	IAS 1 NERFINISHED ⓘ

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

International Financial Reporting Standards → includesStandard → IAS 1 Presentation of Financial Statements ⓘ