BCZ319 The IASB was aware that some had interpreted IAS 1 as requiring a specific order for the notes. IAS 1 stated that 'an entity normally presents notes in the [following] order' and then listed a particular order for the notes. Some think that the use of 'normally' makes it difficult for an entity to vary the order of the notes from the one that was listed in IAS 1 (now in paragraph B112 of IFRS 18), for example, by disclosing the notes in order of importance or disclosing related information together in sections.
BCZ320 Investors' feedback suggested that some investors prefer an entity to vary the order of the notes from the one that was listed in IAS 1 (now in paragraph B112 of IFRS 18). Other investors would prefer entities to use that order because they think it will increase comparability between periods and across entities.
BCZ321 The IASB considered the use of the word normally in IAS 1 and concluded that it was not intended that entities be required to disclose their notes
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