COMMENTS

  1. IAS 1

    The objective of IAS 1 (2007) is to prescribe the basis for presentation of general purpose financial statements, to ensure comparability both with the entity's financial …

  2. The Essentials—Presentation of Financial Statements

    the financial statements (eg revenue, finance cost, tax expense etc.) with the need for information that reflects a company’s specific circumstances. It achieves this by setting out a series of …

  3. Handbook: Financial statement presentation

    Once the debits and credits have been settled, presentation and disclosure is how that information is conveyed to financial statement users in a transparent, understandable and …

  4. IAS 1 Presentation of Financial Statements

    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 …

  5. Presentation of Financial Statements

    IAS 1 sets out the components of financial statements and minimum requirements for disclosure in the statements of financial position, profit or loss and other comprehensive income and …

  6. IFRS 18

    The objective of IFRS 18 is to set out requirements for the presentation and disclosure of information in general purpose financial statements (financial statements) to help …

  7. Presentation of Financial Statements

    A complete set of financial statements. This Standard introduces the notion of a ‘complete set of financial statements’ which is identified as: a statement of financial position as at the end of …

  8. Presentation of Financial Statements

    Presentation of financial statements means how an entity needs to present its financial statements to the stakeholders. The IAS 1 (International Accounting Standard) deals with this topic and lays down overall …

  9. IPSAS 1

    IPSAS 1 specifies minimum line items to be presented on the face of the statement of financial position, statement of financial per­for­mance, and statement of changes in net assets/equity, …