2 An entity shall apply this Standard in presenting and disclosing information in financial statements prepared in accordance with IFRS Accounting Standards.
3 This Standard sets out general and specific requirements for the presentation of information in the statement(s) of financial performance, the statement of financial position and the statement of changes in equity. This Standard also sets out requirements for the disclosure of information in the notes. IAS 7 Statement of Cash Flows sets out requirements for the presentation and disclosure of cash flow information. However, the general requirements for financial statements in paragraphs 9-43 and 113-114 apply to the statement of cash flows.
4 Other IFRS Accounting Standards set out the recognition, measurement, presentation and disclosure requirements for specific transactions and other events.
5 This Standard does not apply to the presentation and disclosure of information in condensed interim financial statements prepared apply
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