1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 1: Presentation of Financial Statements (superseded by IFRS 18)
  2. IAS 1: Basis for Conclusions
  3. Financial statements (paras. BC14-BC38)
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Financial statements (paras. BC14-BC38)

Comparing proposed amendment...
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)
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