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 IAS 1: Presentation of Financial Statements (superseded by IFRS 18)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. Notes (paras. BC76A-BC104)
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Notes (paras. BC76A-BC104)

Comparing proposed amendment...
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)
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