n Professional Accountant - International Accounting Standard 1 (IAS 1): presentation of financial statements : IFRS update

Volume 2010 Number 1
  • ISSN : 1680-7537


South Africa together with in excess of 100 countries worldwide adopted the International Financial Reporting Standards (IFRS) from 1 January 2005. Legally, financial statements must comply with the national statutory requirements of the relevant country. This indicates that organisations in South Africa need to comply with IFRS as these are the officially adopted standards. Below is a very brief discussion on the IAS 1: Presentation of Financial Statements.

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