1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2024
Date-stamp loading
  1. IFRS 18: Presentation and Disclosure in Financial Statements
  2. IFRS 18: Basis for Conclusions
  3. General requirements for financial statements (paras. BC17-BCZ70)
Previous Next

General requirements for financial statements (paras. BC17-BCZ70)

Comparing proposed amendment...
Objective of financial statements (paragraph 9) (paras. BC17-BC18)
Titles of financial statements (paragraph 11) (paras. BCZ19-BCZ24)
Equal prominence (paragraph 14) (paras. BCZ25)
Materiality (paragraphs B1-B5) (paras. BCZ26-BCZ44)
The roles of the primary financial statements and the notes (paragraphs 15-24 and B6-B9) (paras. BC45-BC63)
Comparative information (paragraphs 31-40 and B13-B15) (paras. BCZ64-BCZ70)
Previous Next