Objective

 

1

Scope

 

2-6

Purpose of Financial Statements

 

7

Components of Finanicial Statements

 

8-10

Definitions

11-12

Overall Considerations

 

13-41

Fair Presentation and Compliance with IFRSs

13-22

Going Concern

 

23-24

Accrual Basis of Accounting

 

25-26

Consistency of Presentation

 

27-28

Materiality and Aggregation

 

29-30

Offsetting

 

32-35

Comparative Information

 

36-41

Structure and Content

 

42-126

Introduction

 

42-43

Identification of the Financial Statements

 

44-48

Reporting Period

 

49-50

Balance Sheet

 

51-77

Current/Non-current Distinction

51-56

Current Assets

57-59

Current Liabilities

60-67

Information to be Presented on the Face of the Balance Sheet

68-73

Information to be Presented either on the Face of the Balance Sheet or in the Notes

74-77

Income Statement

 

78-95

Profit of Loss for the Period

78-80

Information to be Presented on the Face of the Income Statement

81-85

Information to be Presented either on the Face of the Income Statement or in the Notes

86-95

Statement of Changes in Equity

 

96-101

Cash Flow Statement

 

102

Notes

 

103-126

Structure

103-107

Disclosure of Accounting Policies

108-115

Key Sources of Estimation Uncertainty

116-124

Other Disclsorues

125-126

Effective Date

 

127

Withdrawal of IAS 1 (revised 1997)

 

128

Appendix

A1-A11