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  1. IAS 1: Presentation of Financial Statements (superseded by IFRS 18)
  2. IAS 1: Basis for Conclusions
  3. Appendix - Amendments to the Basis for Conclusions on other IFRSs
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Version date: 26 February 2020 - 31 December 2026
    Version 1 of 2  

Appendix - Amendments to the Basis for Conclusions on other IFRSs

This appendix contains amendments to the Basis for Conclusions on other IFRSs that are necessary in order to ensure consistency with the revised IAS 1. Amended paragraphs are shown with the new text underlined and deleted text struck through.

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The amendments contained in this appendix when this Standard was revised in 2007 have been incorporated into the relevant IFRSs published in this volume.

Comparing proposed amendment...
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