In June 2011 the Board amended IAS 1 to improve how items of other income comprehensive income should be presented. In December 2014 IAS 1 was amended by Disclosure Initiative (Amendments to IAS 1), which addressed concerns expressed about some of the existing presentation and
IAS 1 — Presentation of Financial Statements - IAS Plus
2024年4月12日 · IAS 1 sets out the overall requirements for financial statements, including how they should be structured, the minimum requirements for their content and overriding concepts such as going concern, the accrual basis of accounting and the current/non-current distinction.
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IAS 1 Presentation of Financial Statements - IFRS
IAS 1 sets out overall requirements for the presentation of financial statements, guidelines for their structure and minimum requirements for their content. It requires an entity to present a complete set of financial statements at least annually, with comparative amounts for the preceding year (including comparative amounts in the notes).
IAS 1 - Wikipedia
IAS 1 sets out the purpose of financial statements as the provision of useful information on the financial position, financial performance and cash flows of an entity, and categorizes the information provided into assets, liabilities, income and expenses, contributions by and distribution to owners, and cash flows.
The amendment added to IAS 1 requirements for disclosure of: (a) the entity’s objectives, policies and processes for managing capital. (b) quantitative data about what the entity regards as capital.
IAS 1 Presentation of Financial Statements - ICAEW
The following amendments must be made to IAS 1 in order to achieve compliance with the Companies Act and related Regulations: The statement of financial position must comply with the balance sheet format requirements of the Companies Act.