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MessagePosté le: Jeu 1 Sep - 07:56 (2016)    Sujet du message: Ias 1 Summary Pdf Download Répondre en citant




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[IAS 1.14] Fair presentation and compliance with IFRSs The financial statements must "present fairly" the financial position, financial performance and cash flows of an entity. [IAS 1.80-80A] Statement of profit or loss and other comprehensive income Concepts of profit or loss and comprehensive income Profit or loss is defined as "the total of income less expenses, excluding the components of other comprehensive income". IAS 1 sets out the overall requirements for the presentation of financial statements, guidelines for their structure and minimum requirements for their content. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox. All other assets are non-current. [IAS 1.27] Consistency of presentation The presentation and classification of items in the financial statements shall be retained from one period to the next unless a change is justified either by a change in circumstances or a requirement of a new IFRS.

To meet that objective, financial statements provide information about an entity's: [IAS 1.9] assets liabilities equity income and expenses, including gains and losses contributions by and distributions to owners (in their capacity as owners) cash flows. Comparative information is provided for narrative and descriptive where it is relevant to understanding the financial statements of the current period. Other disclosures Judgements and key assumptions An entity must disclose, in the summary of significant accounting policies or other notes, the judgements, apart from those involving estimations, that management has made in the process of applying the entity's accounting policies that have the most significant effect on the amounts recognised in the financial statements. DTTL (also referred to as Deloitte Global) does not provide services to clients. A net asset presentation (assets minus liabilities) is allowed. Notes to the financial statements The notes must: [IAS 1.112] present information about the basis of preparation of the financial statements and the specific accounting policies used disclose any information required by IFRSs that is not presented elsewhere in the financial statements and provide additional information that is not presented elsewhere in the financial statements but is relevant to an understanding of any of them Notes are presented in a systematic manner and cross-referenced from the face of the financial statements to the relevant note. Share capital and reserves Regarding issued share capital and reserves, the following disclosures are required: [IAS 1.79] numbers of shares authorised, issued and fully paid, and issued but not fully paid par value (or that shares do not have a par value) a reconciliation of the number of shares outstanding at the beginning and the end of the period description of rights, preferences, and restrictions treasury shares, including shares held by subsidiaries and associates shares reserved for issuance under options and contracts a description of the nature and purpose of each reserve within equity. [IAS 1.7] Comprehensive incomefor the period = Profitor loss + Othercomprehensive income All items of income and expense recognised in a period must be included in profit or loss unless a Standard or an Interpretation requires otherwise.

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