1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2024
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  1. IFRS 18: Presentation and Disclosure in Financial Statements
  2. IFRS 18: Basis for Conclusions
  3. Dissenting opinions
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Dissenting opinions

Comparing proposed amendment...
Dissent of Mary E Barth, Anthony T Cope, Robert P Garnett and James J Leisenring from IAS 1 (as revised in September 2007) (paras. DO1-DO7)
Dissent of Paul Pacter from Presentation of Items of Other Comprehensive Income (Amendments to IAS 1) (paras. DO1-DO3)
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