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In general this standard relates only to annual financial statements.
Ias 1 fair presentation. IAS 115 IAS 1 requires an entity whose financial statements comply with IFRSs to make an explicit and unreserved statement. International Accounting Standard 1 Presentation of Financial Statements IAS 1 is set out in paragraphs 1140 and the Appendix. Fair presentation and compliance with IFRSs.
Context Scope General Purpose of Financial Statement Purpose of Financial Statement Financial Statement General Features Fair presentation and compliance Going Concern Accrual basis of accounting Materiality and aggregation Offsetting Frequency of Reporting Comparative Information Consistency of Presentation. 17In virtually all circumstances an entity achieves a fair presentation by compliance with applicable IFRSs. Interim reporting is covered in IAS 34.
IAS 1 should be read in the context of its objective and the Basis for Conclusions the. This Standarddoes not apply to condensed interim financial information. All the paragraphs have equal authority.
IAS 1 sets overall requirements for the presentation of financial statements guidelines for their structure and minimum requirements for their content. Accounting Ias 1 presentation 1. Conceptual Framework for Financial Reporting.
They cover fair presentation and compliance with IFRS going concern accrual basis of accounting offsetting materiality and aggregation. Fair presentation is presumed when the International Financial Reporting Standards are applied with necessary disclosures. Preface to IFRS Standards.
It was not the Boards intention to reconsider as part of that project all the requirements in IAS 1. IAS 1 Presentation of Financial Statements The International Accounting St andards Board revised IAS 1 Presentation of Fi nancial Statements in 2007 as part of its project on financial statement presentation. The main objective of the IAS 1 is to describe the main purpose of presentation of financial statements to compare the performance of the previous periods.
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