IAS 1 Presentation of Financial Statements

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INFO

Module Type Slides
Seat Time 00:00:01
Book Slides 34Pages
Language English

SOURCE

  • Piron Education, a subsidiary of Piron Corporation, is among the world's leading education technology companies. Leveraging cutting edge technology to provide web-based training and mobile learning, ...

IAS 1 Presentation of Financial Statements sets out the overall requirements for financial statements, including how they should be structured, the minimum requirements for their content and overriding concepts such as going concern, the accrual basis of accounting and the current/non-current distinction. The standard requires a complete set of financial statements to comprise a statement of financial position, a statement of profit or loss and other comprehensive income, a statement of changes in equity and a statement of cash flows.

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