IAS 1 - Revision history

imported>Doug Williamson: Add link to IAS Plus

2022-03-03T14:33:45Z

Add link to IAS Plus

← Older revision		Revision as of 14:33, 3 March 2022
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	* [[Statement of financial position]]		* [[Statement of financial position]]
	* [[Statement of profit or loss and other comprehensive income]]		* [[Statement of profit or loss and other comprehensive income]]



			== External link ==
			[https://www.iasplus.com/en/standards/ias/ias1 IAS 1 - IAS Plus]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Treasury_operations_infrastructure]]		[[Category:Treasury_operations_infrastructure]]

imported>Doug Williamson: Add text about Notes - source - IFRS.org - https://www.ifrs.org/issued-standards/list-of-standards/ias-1-presentation-of-financial-statements.html/content/dam/ifrs/publications/html-standards/english/2021/issued/ias1/#about

2021-09-22T16:02:47Z

Add text about Notes - source - IFRS.org - https://www.ifrs.org/issued-standards/list-of-standards/ias-1-presentation-of-financial-statements.html/content/dam/ifrs/publications/html-standards/english/2021/issued/ias1/#about

← Older revision		Revision as of 16:02, 22 September 2021
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	*Statement of changes in equity		*Statement of changes in equity
	*Statement of cash flows		*Statement of cash flows
			*Notes, comprising a summary of significant accounting policies and other explanatory information

imported>Doug Williamson: Add link.

2021-09-22T15:53:03Z

Add link.

← Older revision		Revision as of 15:53, 22 September 2021
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	* [[Liabilities]]		* [[Liabilities]]
	* [[Non-current]]		* [[Non-current]]
			* [[Notes]]
	* [[Primary financial statements]]		* [[Primary financial statements]]
	* [[Primary statements]]		* [[Primary statements]]

imported>Doug Williamson: Layout.

2021-08-10T19:32:39Z

Layout.

← Older revision		Revision as of 19:32, 10 August 2021
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	International Accounting Standard 1, dealing with presentation of financial statements.		International Accounting Standard 1, dealing with presentation of financial statements.


	IAS 1 sets out the overall requirements for financial statements prepared under International Accounting Standards (IAS).		IAS 1 sets out the overall requirements for financial statements prepared under International Accounting Standards (IAS).

imported>Doug Williamson: Mend link.

2021-08-10T19:32:22Z

Mend link.

← Older revision		Revision as of 19:32, 10 August 2021
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	* [[Accruals basis]]		* [[Accruals basis]]
	* [[Assets]]		* [[Assets]]
	* [[Current]]		* [[Current assets]]
			* [[Current liabilities]]
	* [[FRS 102]]		* [[FRS 102]]
	* [[Going concern]]		* [[Going concern]]

imported>Doug Williamson: Expand definition.

2021-08-10T19:31:09Z

Expand definition.

← Older revision		Revision as of 19:31, 10 August 2021
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	International Accounting Standard 1, dealing with presentation of financial statements.		International Accounting Standard 1, dealing with presentation of financial statements.

	~~Issued~~ by the International Accounting Standards Board.		IAS 1 sets out the overall requirements for financial statements prepared under International Accounting Standards (IAS).

			These include the concepts of going concern, the accruals basis of accounting and the distinction between current and non-current assets and liabilities.


			IAS 1 requires a complete set of financial statements prepared under IAS to include:

			*Statement of financial position
			*Statement of profit or loss and other comprehensive income
			*Statement of changes in equity
			*Statement of cash flows


			IAS 1 is issued by the International Accounting Standards Board.


	== See also ==		== See also ==
			* [[Accruals basis]]
			* [[Assets]]
			* [[Current]]
	* [[FRS 102]]		* [[FRS 102]]
			* [[Going concern]]
			* [[International Accounting Standards]]
	* [[International Financial Reporting Standards]]		* [[International Financial Reporting Standards]]
			* [[Liabilities]]
			* [[Non-current]]
	* [[Primary financial statements]]		* [[Primary financial statements]]
	* [[Primary statements]]		* [[Primary statements]]
			* [[Statement of cash flows]]
			* [[Statement of changes in equity]]
			* [[Statement of financial position]]
			* [[Statement of profit or loss and other comprehensive income]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Treasury_operations_infrastructure]]		[[Category:Treasury_operations_infrastructure]]

imported>Doug Williamson: Add link.

2021-08-10T17:55:59Z

Add link.

← Older revision		Revision as of 17:55, 10 August 2021
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	* [[FRS 102]]		* [[FRS 102]]
	* [[International Financial Reporting Standards]]		* [[International Financial Reporting Standards]]
			* [[Primary financial statements]]
	* [[Primary statements]]		* [[Primary statements]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Treasury_operations_infrastructure]]		[[Category:Treasury_operations_infrastructure]]

imported>Doug Williamson: Remove link to FRS 29. Add link to FRS 102.

2017-09-13T10:49:38Z

Remove link to FRS 29. Add link to FRS 102.

← Older revision		Revision as of 10:49, 13 September 2017
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	== See also ==		== See also ==
	* [[FRS 29]]		* [[FRS 102]]
	* [[International Financial Reporting Standards]]		* [[International Financial Reporting Standards]]
	* [[Primary statements]]		* [[Primary statements]]

imported>Doug Williamson: Add link.

2016-08-18T11:26:06Z

Add link.

← Older revision		Revision as of 11:26, 18 August 2016
Line 7:		Line 7:
	* [[FRS 29]]		* [[FRS 29]]
	* [[International Financial Reporting Standards]]		* [[International Financial Reporting Standards]]
			* [[Primary statements]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Treasury_operations_infrastructure]]		[[Category:Treasury_operations_infrastructure]]

imported>Doug Williamson: Spacing 27/8/13

2013-08-27T10:45:10Z

Spacing 27/8/13

← Older revision		Revision as of 10:45, 27 August 2013
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	International Accounting Standard 1, dealing with presentation of financial statements.		International Accounting Standard 1, dealing with presentation of financial statements.

	Issued by the International Accounting Standards Board.		Issued by the International Accounting Standards Board.


	== See also ==		== See also ==
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	* [[International Financial Reporting Standards]]		* [[International Financial Reporting Standards]]

	[[Category:~~Accounting_and_Reporting~~]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:~~Legal_Documentation~~]]		[[Category:Treasury_operations_infrastructure]]