IAS 1 Presentation of Financial Statements

An entity shall disclose its significant accounting policies comprising: (a) the measurement basis (or bases) used in preparing the financial

IAS 1 : Information to be presented in the statement of changes in equity The statement of changes in equity

IAS 1 : Expenses recognised in profit or loss using a classification based on either their nature or their function

IAS 1 : The statement of profit or loss and other comprehensive income (statement of comprehensive income) The statement of

IAS 1 : Current Liabilities Current liabilities An entity shall classify a liability as current when: (a) it expects to

Current assets An entity shall classify an asset as current when: (a) it expects to realise the asset, or intends

IAS 1 : Information to be presented in the statement of financial position The statement of financial position shall include

IAS 1 : Identification of the financial statements An entity shall clearly identify each financial statement and the notes. In

IAS 1: Consistency of presentation for financial statements Consistency of presentation An entity shall retain the presentation and classification of