IAS 1 Presentation of Financial Statements
GPTKB entity
Statements (51)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
General Purpose Financial Statements
|
| gptkbp:firstIssueDate |
1975
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 1 Presentation of Financial Statements
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:lastRevised |
2007
|
| gptkbp:objective |
Prescribe basis for presentation of general purpose financial statements
|
| gptkbp:originallyIssuedBy |
gptkb:International_Accounting_Standards_Committee
|
| gptkbp:relatedTo |
gptkb:IFRS_Standards
|
| gptkbp:replacedBy |
IAS 5 Information to be Disclosed in Financial Statements
|
| gptkbp:requires |
Statement of Cash Flows
Statement of Financial Position Statement of Changes in Equity Notes to the Financial Statements Statement of Profit or Loss and Other Comprehensive Income |
| gptkbp:requiresDisclosureOf |
Information to be Presented in the Statement of Changes in Equity
Information to be Presented in the Statement of Cash Flows Accounting Policies Accrual Basis of Accounting Capital Disclosure Comparative Information Consistency of Presentation Current/Non-current Distinction Dividends Proposed or Declared Dividends Recognized as Distributions Earnings per Share Events After the Reporting Period Frequency of Reporting Going Concern Assumption Identification of Financial Statements Judgments and Estimates Materiality and Aggregation Minimum Line Items Nature and Amount of Reserves Non-controlling Interests Notes Structure Offsetting Other Comprehensive Income Puttable Financial Instruments Reclassification Adjustments Restatements and Reclassifications Subtotals Nature and Amount of Each Component of Other Comprehensive Income Information to be Presented in the Statement of Financial Position Information to be Presented in the Statement of Profit or Loss and Other Comprehensive Income Nature and Amount of Each Item of Income or Expense |
| gptkbp:standardNumber |
gptkb:IAS_1
|
| gptkbp:subjectArea |
Financial Statements
|
| gptkbp:text |
https://www.ifrs.org/issued-standards/list-of-standards/ias-1-presentation-of-financial-statements/
|
| gptkbp:bfsParent |
gptkb:IFRS_5_Non-current_Assets_Held_for_Sale_and_Discontinued_Operations
|
| gptkbp:bfsLayer |
6
|