This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation. [1][2] The IFRS include.

International Accounting Standard 1 Presentation of Financial Statements (IAS 1) is set out in paragraphs 1–140 and the Appendix. All the paragraphs have equal authority. IAS 1 should be read in the context of its objective and the Basis for Conclusions, the Preface to IFRS Standards and the Conceptual Framework for Financial Reporting.

A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International Accounting Standards Board (IASB), and …

International Financial Reporting Standards are developed by the International Accounting Standards Board. Access to IFRS technical summaries and unaccompanied standards (the core standards, excluding

International Accounting Standards (IAS) are a set of accounting standards that have been developed by the International Accounting Standards Board (IASB). These standards provide guidance on how companies should prepare and present their financial statements to ensure consistency and comparability across different countries and industries.

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).

国际会计准则 (International Accounting Standards,简称IAS)是由 国际会计准则委员会 制定并公布的会计一般规范。 其目的是促成国际范围内的 会计行为 的规范化。 它不直接约束各国的 会计活动，而通过纳入各国的会计 规范系统 来对各国 (主要是国际会计准则委员会会员所在国) 的会计活动 …

2021年3月2日 · Here you can find the complete list of international accounting standards and financial reporting standards updated to 2022. IFRS 1 First-time Adoption of International Financial Reporting Standards. IFRS 2 Share-based Payment. IFRS 3 Business Combinations. IFRS 4 Insurance Contracts.

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.

2020年1月1日 · Adoption Status of International Accounting Standards (IAS) by ICAB as International Financial Reporting Standards (IFRS) as on 1 January 2020.