n Professional Accountant - Presentation of financial statements (IAS 1) - adapted from IAS 1 IFRS foundation

Volume 2015, Issue 24
  • ISSN : 1680-7537


The objective of IAS 1 is to prescribe the basis for presentation of general purpose financial statements to ensure comparability both with the entity's financial statements of previous periods and with the financial statements of other entities. It sets out overall requirements for the presentation of financial statements, guidelines for their structure and minimum requirements for their content.

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