Statements (37)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:amendedBy |
2023
|
| gptkbp:appliesTo |
general purpose financial statements
|
| gptkbp:firstIssueDate |
1975
|
| gptkbp:fullName |
International Accounting Standard 1
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 1
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:originallyIssuedBy |
gptkb:International_Accounting_Standards_Committee
|
| gptkbp:relatedTo |
gptkb:IFRS_Standards
|
| gptkbp:replacedBy |
IAS 1 (1997) revised
|
| gptkbp:requires |
disclosure of statement of profit or loss and other comprehensive income
disclosure of reclassification of comparative amounts comparative information compliance with IFRSs consistency of presentation disclosure of capital management disclosure of dividends disclosure of judgments and estimates disclosure of notes disclosure of other comprehensive income disclosure of statement of cash flows disclosure of statement of changes in equity disclosure of statement of financial position fair presentation identification of financial statements materiality and aggregation offsetting prohibition classification of current and non-current assets and liabilities |
| gptkbp:set |
guidelines for structure of financial statements
overall requirements for financial statements minimum requirements for content of financial statements |
| gptkbp:status |
active
|
| gptkbp:subject |
Presentation of Financial Statements
|
| gptkbp:website |
https://www.ifrs.org/issued-standards/list-of-standards/ias-1-presentation-of-financial-statements/
|
| gptkbp:bfsParent |
gptkb:IAS_(International_Accounting_Standards)
|
| gptkbp:bfsLayer |
6
|