IAS 1 - Revision history

Doug: Add link.

2025-01-19T16:33:56Z

Add link.

← Older revision		Revision as of 16:33, 19 January 2025
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	* [[Liabilities]]		* [[Liabilities]]
	* [[Non-current]]		* [[Non-current]]
			* [[Non-current Liabilities with Covenants]]
	* [[Notes]]		* [[Notes]]
	* [[Primary financial statements]]		* [[Primary financial statements]]

Doug: Add note on companies' option to adopt earlier.

2024-09-13T07:25:20Z

Add note on companies' option to adopt earlier.

← Older revision		Revision as of 07:25, 13 September 2024
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	IAS 1 is superseded by IFRS 18 Presentation and Disclosure in Financial Statements, for accounting periods starting on or after 1 January 2027.		IAS 1 is superseded by IFRS 18 Presentation and Disclosure in Financial Statements, and IFRS 18 is compulsory for accounting periods starting on or after 1 January 2027.

			Companies and other reporting entities may apply IFRS 18 sooner if they choose to do so.

Doug: Update for new standard.

2024-05-29T21:06:19Z

Update for new standard.

← Older revision		Revision as of 21:06, 29 May 2024
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	IAS 1 is ~~issued~~ by ~~the International Accounting Standards Board~~.		IAS 1 is superseded by IFRS 18 Presentation and Disclosure in Financial Statements, for accounting periods starting on or after 1 January 2027.


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	* [[FRS 102]]		* [[FRS 102]]
	* [[Going concern]]		* [[Going concern]]
			* [[IFRS 18]]
	* [[International Accounting Standards]]		* [[International Accounting Standards]]
	* [[International Financial Reporting Standards]]		* [[International Financial Reporting Standards]]

Doug: Layout.

2024-04-13T20:44:31Z

Layout.

← Older revision		Revision as of 20:44, 13 April 2024
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	== Other resources ==		== Other resources ==
	*[https://www.iasplus.com/en/standards/ias/ias1 IAS 1 summarised - IAS Plus]		*[https://www.iasplus.com/en/standards/ias/ias1 IAS 1 summarised - IAS Plus]
	*[https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-1-presentation-of-financial-statements.pdf?bypass=on - IAS 1 - full text]		*[https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-1-presentation-of-financial-statements.pdf?bypass=on IAS 1 - full text]

	~~[[Category:Accounting,_tax_and_regulation]]~~
	~~[[Category:Treasury_operations_infrastructure]~~]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Treasury_operations_infrastructure]]		[[Category:Treasury_operations_infrastructure]]

Doug: Add link.

2024-04-13T20:44:11Z

Add link.

← Older revision		Revision as of 20:44, 13 April 2024
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	== ~~External link~~ ==		== Other resources ==
	[https://www.iasplus.com/en/standards/ias/ias1 IAS 1 - IAS Plus]		*[https://www.iasplus.com/en/standards/ias/ias1 IAS 1 summarised - IAS Plus]
			*[https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-1-presentation-of-financial-statements.pdf?bypass=on - IAS 1 - full text]

			[[Category:Accounting,_tax_and_regulation]]
			[[Category:Treasury_operations_infrastructure]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Treasury_operations_infrastructure]]		[[Category:Treasury_operations_infrastructure]]

imported>Doug Williamson: Add link to IAS Plus

2022-03-03T14:33:45Z

Add link to IAS Plus

← Older revision		Revision as of 14:33, 3 March 2022
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	* [[Statement of financial position]]		* [[Statement of financial position]]
	* [[Statement of profit or loss and other comprehensive income]]		* [[Statement of profit or loss and other comprehensive income]]



			== External link ==
			[https://www.iasplus.com/en/standards/ias/ias1 IAS 1 - IAS Plus]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Treasury_operations_infrastructure]]		[[Category:Treasury_operations_infrastructure]]

imported>Doug Williamson: Add text about Notes - source - IFRS.org - https://www.ifrs.org/issued-standards/list-of-standards/ias-1-presentation-of-financial-statements.html/content/dam/ifrs/publications/html-standards/english/2021/issued/ias1/#about

2021-09-22T16:02:47Z

Add text about Notes - source - IFRS.org - https://www.ifrs.org/issued-standards/list-of-standards/ias-1-presentation-of-financial-statements.html/content/dam/ifrs/publications/html-standards/english/2021/issued/ias1/#about

← Older revision		Revision as of 16:02, 22 September 2021
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	*Statement of changes in equity		*Statement of changes in equity
	*Statement of cash flows		*Statement of cash flows
			*Notes, comprising a summary of significant accounting policies and other explanatory information

imported>Doug Williamson: Add link.

2021-09-22T15:53:03Z

Add link.

← Older revision		Revision as of 15:53, 22 September 2021
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	* [[Liabilities]]		* [[Liabilities]]
	* [[Non-current]]		* [[Non-current]]
			* [[Notes]]
	* [[Primary financial statements]]		* [[Primary financial statements]]
	* [[Primary statements]]		* [[Primary statements]]

imported>Doug Williamson: Layout.

2021-08-10T19:32:39Z

Layout.

← Older revision		Revision as of 19:32, 10 August 2021
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	International Accounting Standard 1, dealing with presentation of financial statements.		International Accounting Standard 1, dealing with presentation of financial statements.


	IAS 1 sets out the overall requirements for financial statements prepared under International Accounting Standards (IAS).		IAS 1 sets out the overall requirements for financial statements prepared under International Accounting Standards (IAS).

imported>Doug Williamson: Mend link.

2021-08-10T19:32:22Z

Mend link.

← Older revision		Revision as of 19:32, 10 August 2021
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	* [[Accruals basis]]		* [[Accruals basis]]
	* [[Assets]]		* [[Assets]]
	* [[Current]]		* [[Current assets]]
			* [[Current liabilities]]
	* [[FRS 102]]		* [[FRS 102]]
	* [[Going concern]]		* [[Going concern]]