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Standards and Interpretations along with details of the projects on the standard-setting agenda of the International Accounting Standards Board (Board). Backing this up is information about the Board and an analysis of the use of IFRS Standards around the world. This combination has made IFRS in your pocket an annual,
International Accounting Standard 1 Presentation of Financial Statements. Objective. This Standard prescribes 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.
accounting professionals that is responsible for the technical content of IFRS Accounting Standards and the ISSB, responsible for IFRS Sustainability Disclosure Standards.
7 Σεπ 2023 · Effective dates of IFRSs and amendments. IFRS in your pocket is a comprehensive summary of the current IFRS Standards and Interpretations along with details of the projects on the standard-setting agenda of the IASB and ISSB.
IAS 16 2021 Issued IFRS Standards (Part A) Property, Plant and Equipment. In April 2001 the International Accounting Standards Board (Board) adopted IAS 16 Property, Plant and Equipment, which had originally been issued by the International Accounting Standards Committee in December 1993.
Conceptual Framework for Financial Reporting was issued by the International Accounting Standards Board in September 2010. It was revised in March 2018. from paragraph. SP1.1. STATUS AND PURPOSE OF THE CONCEPTUAL FRAMEWORK. CHAPTER 1—THE OBJECTIVE OF GENERAL PURPOSE FINANCIAL REPORTING. INTRODUCTION. 1.1.
IAS 1 sets out the components of financial statements and minimum requirements for disclosure in the statements of financial position, profit or loss and other comprehensive income and changes in equity. It also describes further items that may be presented either in the relevant financial statement or in the notes.
