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Old July 1st, 2016, 01:27 PM
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Default Download IAS 1

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  #2  
Old April 12th, 2018, 12:20 PM
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Hi buddy here I am looking for PDF of International Accounting Standard (IAS) 1 Presentation of Financial Statements , so will you plz let me know from where I can do download it ??
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  #3  
Old April 12th, 2018, 12:22 PM
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Default Re: download ias 1

As you are looking for International Accounting Standard (IAS) 1 Presentation of Financial Statements , so on your demand I am providing same here :


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 statements of
other entities. It sets out overall requirements for the presentation of financial statements, guidelines for their
structure and minimum requirements for their content.
Scope
2
An entity shall apply this Standard in preparing and presenting general purpose financial statements in
accordance with International Financial Reporting Standards (IFRSs).
3
Other IFRSs set out the recognition, measurement and disclosure requirements for specific transactions and
other events.
4
This Standard does not apply to the structure and content of condensed interim financial statements prepared in
accordance with IAS 34 Interim Financial Reporting. However, paragraphs 15–35 apply to such financial
statements. This Standard applies equally to all entities, including those that present consolidated financial
statements and those that present separate financial statements as defined in IAS 27 Consolidated and Separate
Financial Statements.
5
This Standard uses terminology that is suitable for profit-oriented entities, including public sector business
entities. If entities with not-for-profit activities in the private sector or the public sector apply this Standard, they
may need to amend the descriptions used for particular line items in the financial statements and for the
financial statements themselves.
6
Similarly, entities that do not have equity as defined in IAS 32 Financial Instruments: Presentation (eg some
mutual funds) and entities whose share capital is not equity (eg some co-operative entities) may need to adapt
the financial statement presentation of members’ or unitholders’ interests.

International Accounting Standard (IAS) 1 Presentation of Financial Statements




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