IAS 1 - Presentation of Financial Statements

Topic area:
Status: 18.12.2003 |
Archived
Key words:
IFRS
Initiative
Official name
IAS 1 Presentation of Financial Statements
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
Doc. code
-
Summary
Status
Status

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Current version
Final version
18.12.2003
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Amendment of Regulation (EU) 2023/1803 as regards IAS 1 (binding, Amendment, EU)
Level 2
–
Level 3 / Other
Amendments to IAS 1 and IAS 8 - Definition of the term material (non-binding, Amendment, INT)
Financial Instruments with Characteristics of Equity (non-binding, INT)
IAS 32 - Financial Instruments: Presentation (non-binding, INT)
Amendments to IAS 32, IFRS 7 and IAS 1- Financial instruments with characteristics of equity (non-binding, Amendment, INT)

Source: IASB, IAS 1 Presentation of Financial Statements, 2003