Top Tweets for #IAS1
📌 معيار: IAS1 (عرض القوائم المالية)
(Presentation of Financial Statements)
ملخص مبسّط يوضح هيكل القوائم المالية والمتطلبات الأساسية للمعيار.
#معايير_المحاسبة
#محاسبة
#Accounting
#IAS1
IAS 1 question of the day.
When an entity changes presentation or classification, what two things must it also do for the comparatives?
First correct answer gets the shout-out😉
#OneIFRSperweek #IAS1
#OneIFRSperweek Week 1
IAS 1 - Presentation of Financial Statements
This standard sets out the overall framework for presenting general purpose financial statements, including guidelines for their structures and minimum content.
Purpose of the financial statements is to provide information about the financial position, financial performance and cash flows of an entity that is useful to a wide range of users in making economic decisions.
The complete set of financial statements comprises:
> Statement of Financial Position (formerly known as Balance Sheet)
> Statement of Profit or Loss and Other Comprehensive Income (formerly known as Profit and Loss Account)
> Statement of Cash flows (formerly known as Cash Flow Statement)
> Statement of Changes in Equity
> Notes
1/
We invite you to explore the recently published “IFRS 18,” a new standard on presentation and disclosure in #financialstatements by the International #Accounting Standards Board (IASB).
Read the publication here: https://t.co/mbRnq9wNVw
#IFRS18 #IAS1 #FinancialReporting
المجموعة الكاملة من القوائم المالية وذلك بحسب ما نصت عليه الفقرة 10 من معيار عرض القوائم المالية IAS1
https://t.co/VEHQ5Htj0L
#معيار_عرض_القوائم_المالية
#IAS1
IRBA NEWS: Updates to IRBA Pronouncements Arising from Narrow-Scope Amendments to International Accounting Standard 1 - SAAPS 3 and other Illustrative Reports #IRBA #IAS1 @IAASB_News @saica_ca_sa https://t.co/2wV5TmSa57
#CanadianAuditors, stay ready! What’s the impact of the #IASB’s recent amendments to #IAS1 for an auditor? Use our resource to learn more. https://t.co/wIHghAJBQ9
#auditing #IAASB #IAS1 #disclosures
"The narrow-scope amendments to IAS 1 require
entities to disclose their material accounting
policy information, instead of significant
accounting policies."
New resource alert: We just issued a publication covering how amendments to IAS 1, related to disclosure of material accounting policy information, impact the ISAs. Download it here: https://t.co/XaPMWKqH54 #auditorreporting
The agenda papers and agenda for the April 2021 #IFRS Interpretations Committee meeting are now available: https://t.co/5vh4uZfT1C
Not sure where to go for clear, practical updates to financial reporting? We've just launched a new quarterly newsletter: Bridging the GAAP - your essential guide to financial reporting developments.
#GAAP #IFRS16 #IAS1 #RSMinsights
👉 https://t.co/DsoIbOtA9B
A review of IAS 1 – Presentation of Financial Statements under way. Comments on the Exposure Draft on General Presentation and Disclosures should be submitted by 30 September 2020:https://t.co/mitvqTC0W2 #SAICATechnical #IAS1 #IFRS
Effective date of the amendments to IAS 1 – Presentation of Financial Statements deferred to 2023: https://t.co/hLuw0nciXW #SAICATechnical #IFRS #IAS1 @IFRSFoundation
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