General Accounting

IAS 1: change the presentation or classification of items in its financial statements If an entity changes the presentation or

IAS 1: Present separately each material class of similar items. An entity shall present separately each material class of similar

IAS1 : Going concern Going concern When preparing financial statements, management shall make an assessment of an entity’s ability to

IAS 1 : Complete set of financial statements A complete set of financial statements comprises:   a statement of financial

IAS 1 : What is Other comprehensive income ? Other comprehensive income comprises items of income and expense (including reclassification

IAS1-Material Omissions or misstatements Material Omissions or misstatements of items are material if they could, individually or collectively, influence the

IAS 1: International Financial Reporting Standards (IFRSs) International Financial Reporting Standards (IFRSs) are Standards and Interpretations issued by the International