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 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).

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 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.

2025年1月6日 · P/L and OCI, going concern, comparative information, subtotals, judgements and sources of estimation uncertainty and more about IAS 1.

IAS 1 © IFRS Foundation 1 International Accounting Standard 1 Presentation of Financial Statements Objective 1 This Standard prescribes the basis for presentation of general purpose financial statements to ensure comparability both with the entity’s financial statements of previous periods and with the financial

IAS 1 Presentation of Financial Statements specifies how an entity is required to present its liabilities in the statement of financial position. Paragraph 54 of IAS 1 requires an entity to present ‘trade and other payables’ separately from other financial liabilities.

IAS 1 explains the general features of financial statements, such as fair presentation and compliance with IFRS, going concern, accrual basis of accounting, materiality and aggregation, offsetting, frequency of reporting, comparative information and consistency of presentation.

2014年5月7日 · The entity should use the same accounting policies in the preparation and presentation of financial statements for the similar events and transactions, from one period to the next in order to ensure the comparability of financial statements unless the change is required by the circumstance laid down in IAS 8

IAS 1 Presentation of Financial Statements COMPLETE SET OF FINANCIAL STATEMENTS A complete set of financial statements comprises: 1. a statement of financial position 2. a statement of profit or loss and other comprehensive income 3. a statement of changes in equity 4. a statement of cash flows (covered separately under IAS 7) 5.