Search results
IAS 1 Presentation of Financial Statements replaced IAS 1 Disclosure of Accounting Policies (issued in 1975), IAS 5 Information to be Disclosed in Financial Statements (originally approved in 1977) and IAS 13 Presentation of Current Assets and Current Liabilities (approved in 1979).
Use this form to sign in to your IFRS account. If you would like to purchase or upgrade to an IFRS Digital subscription in order to take advantage of our premium content please go to our web shop. If you have any questions regarding your subscription please contact Customer Services.
In June 2003 the Board issued IFRS 1 First-time Adoption of International Financial Reporting Standards to replace SIC-8. IAS 1 Presentation of Financial Statements (as revised in 2007) amended the terminology used throughout IFRS Standards, including IFRS 1. The Board restructured IFRS 1 in November 2008.
13 sty 2016 · The consolidated text of documents accompanying the Conceptual Framework for Financial Reporting and IFRS Standards, including IAS Standards and Interpretations, as issued at 13 January 2016, together with an IFRS Practice Statement and IFRS Foundation procedural documents (Glossary and index included)
In this publication, we review the contents of IFRS 1 and focus on the significant consequences for companies that do not already state compliance with IFRS. The book also includes application guidance based on experience obtained from applying IFRS 1 in practice during the first year of its publication.
recent changes in IFRS Standards • Full text of IFRS Standards • Practical issues faced by reporting entities • Clear explanations of IFRS Standards requirements • Interpretation and commentary when IFRS Standards are silent, ambiguous or unclear • Model financial statements for IFRS reporters
This IFRS Accounting Standard includes amendments that were issued as at 31 December 2022, but were not yet mandatorily effective. These are identified with an ‘(R)’ suffix. For details of these amendments, please refer to BDO’s IFR Bulletin 2020/1 and IFR Bulletin 2022/07.
