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IAS 1: Presentation of Financial Statements (superseded by IFRS 18)Objective (para. 1)Scope (paras. 2-6)Definitions (paras. 7-8A)Financial statements (paras. 9-46)Structure and content (paras. 47-138)Transition and effective date (paras. 139-139W)Withdrawal of IAS 1 (revised 2003) (para. 140)Appendix Amendments to other pronouncementsApproval by the Board of IAS 1 issued in September 2007Approval by the Board of Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1) issued in February 2008Approval by the Board of Presentation of Items of Other Comprehensive Income issued in June 2011Approval by the Board of the Disclosure Initiative (Amendments to IAS 1) issued in December 2014IAS 1: Basis for ConclusionsIntroduction (paras. BC1-BC10)BC1The Improvements project - revision of IAS 1 (2003) (paras. BC2-BC4)Amendment to IAS 1 - Capital Disclosures (2005) (paras. BC5-BC6)Amendments to IAS 32 and IAS 1 - Puttable Financial Instruments and Obligations Arising on Liquidation (2008) (para. BC6A)Presentation of Items of Other Comprehensive Income (Amendments to IAS 1) (para. BC6B)Financial statement presentation - Joint project (paras. BC7-BC10)Definitions (paras. BC11-BC13T)General purpose financial statements (paragraph 7) (paras. BC11-BC13)Definition of Material (paragraph 7) (paras. BC13A-BC13T)Financial statements (paras. BC14-BC38)Complete set of financial statements (paras. BC14-BC22)Departures from IFRSs (paragraphs 19-24) (paras. BC23-BC30)Materiality and aggregation (paragraphs 29-31) (paras. BC30A-BC30J)Comparative information (paras. BC31-BC36)Reporting owner and non‑owner changes in equity (paras. BC37-BC38)Statement of financial position (paras. BC38A-BC48)Information to be presented in the statement of financial position (paragraphs 54-55A) (paras. BC38A-BC38G)Current assets and current liabilities (paragraphs 68 and 71) (paras. BC38H-BC38K)Classification of the liability component of a convertible instrument (paragraph 69) (paras. BC38L-BC38P)Current liabilities (paragraphs 69–76B) (paras. BC39-BC48H)Statement of comprehensive income (paras. BC49-BC73)Reporting comprehensive income (paragraph 81) (paras. BC49-BC54L)Results of operating activities (paras. BC55-BC56)Subtotal for profit or loss (paragraph 82) (paras. BC57-BC58)Information to be presented in the profit or loss section or the statement of profit or loss (paragraphs 85-85B) (paras. BC58A-BC58B)Minority interest (paragraph 83) 11 (para. BC59)Extraordinary items (paragraph 87) (paras. BC60-BC64)Other comprehensive income - related tax effects (paragraphs 90 and 91) (paras. BC65-BC68A)Reclassification adjustments (paragraphs 92-96) (paras. BC69-BC73)Statement of changes in equity (paras. BC74-BC75)Effects of retrospective application or retrospective restatement (paragraph 106(b)) (para. BC74)Reconciliation for each component of other comprehensive income (paragraphs 106(d) (ii) and 106A) (para. BC74A)Presentation of dividends (paragraph 107) (para. BC75)Statement of cash flows (para. BC76)IAS 7 Cash Flow Statements (paragraph 111) (para. BC76)Notes (paras. BC76A-BC104)Structure (paragraphs 112-116) (para. BC76A-BC76E)Disclosure of accounting policy information (paragraphs 117-117E) (paras. BC76F-BC76AB)Disclosure of the judgements that management has made in the process of applying the entity’s accounting policies (paragraphs 122-124) (paras. BC77-BC78)Disclosure of major sources of estimation uncertainty (paragraphs 125-133) (paras. BC79-BC84)Disclosures about capital (paragraphs 134 and 135) (paras. BC85-BC89)Objectives, policies and processes for managing capital (paragraph 136) (paras. BC90-BC91)Externally imposed capital requirements (paragraph 136) (paras. BC92-BC97)Internal capital targets (paras. BC98-BC100)Puttable financial instruments and obligations arising on liquidation (paras. BC100A-BC100B)Presentation of measures per share (paras. BC101-BC104)Transition and effective date (paras. BC105-BC105FF)BC105-BC105BDisclosure Initiative (Amendments to IAS 1) (paras. BC105C-BC105FF)Amended references to the Conceptual Framework (paras. BC105G-BC105J)Differences from SFAS 130 (para. BC106)Appendix - Amendments to the Basis for Conclusions on other IFRSsDissenting opinionsIAS 1: Implementation Guidance
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Status: Amended
Version date: 21 February 2022 - 31 December 2026
Version 2 of 3

IAS 1: Implementation Guidance

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