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It..also..requires..financial..statements..to..present..fairly..the..position,..performance..and..cash..flows..of..an..entity...Examples..of..items..recognised..outside..of..profit..or..loss..Changes..in..revaluation..surplus..where..the..revaluation..method..is..used..under..IAS16..Property,..Plant..and..Equipment..and..IAS38..Intangible..Assets..Remeasurements..of..a..net..defined..benefit..liability..or..asset..recognised..in..accordance..with..IAS19..Employee..Benefits..(2011)..Exchange..differences..from..translating..functional..currencies..into..presentation..currency..in..accordance..with..IAS21..The..Effects..of..Changes..in..Foreign..Exchange..Rates..Gains..and..losses..on..remeasuring..available-for-sale..financial..assets..in..accordance..with..IAS39..Financial..Instruments:..Recognition..and..Measurement..The..effective..portion..of..gains..and..losses..on..hedging..instruments..in..a..cash..flow..hedge..under..IAS..39..or..IFRS9..Financial..Instruments..Gains..and..losses..on..remeasuring..an..investment..in..equity..instruments..where..the..entity..has..elected..to..present..them..in..other..comprehensive..income..in..accordance..with..IFRS..9..The..effects..of..changes..in..the..credit..risk..of..a..financial..liability..designated..as..at..fair..value..through..profit..and..loss..under..IFRS..9...Reports...that...are...presented...outside...of...the...financial...statements......including...financial...reviews...by...management,...environmental...reports,...and...value...added...statements......are...outside...the...scope...of...IFRSs....Offsetting..Assets..and..liabilities,..and..income..and..expenses,..may..not..be..offset..unless..required..or..permitted..by..an..IFRS...[IAS.1.55].When.an.entity.presents.subtotals,.those.subtotals.shall.be.comprised.of.line.items.made.up.of.amounts.recognised.and.measured.in.accordance.with.IFRS;.be.presented.and.labelled.in.a.clear.and.understandable.manner;.be.consistent.from.period.to.period;.and.not.be.displayed.with.more.prominence.than.the.required.subtotals.and.totals..Read.the.unaccompanied.version.of.IAS.1.as.at.1.January.2016.Which.version.of.the.standard?.'Which.version.of.the.standard?'.is.only.available.to.members.of.the.Financial.Reporting.Faculty..^.a.b.c.d.e.f.g.IFRS.Foundation,.2012..[IAS.1.82A]*.*.Clarified.by.Disclosure.Initiative.(Amendments.to.IAS.1),.effective.1.January.2016..Articles:..Financial..statement..disclosures..provides..more..information..on..the..disclosure..initiative..This..page..was..last..updated..25..August..2016.....

[IAS.1.73].If.a.liability.has.become.payable.on.demand.because.an.entity.has.breached.an.undertaking.under.a.long-term.loan.agreement.on.or.before.the.reporting.date,.the.liability.is.current,.even.if.the.lender.has.agreed,.after.the.reporting.date.and.before.the.authorisation.of.the.financial.statements.for.issue,.not.to.demand.payment.as.a.consequence.of.the.breach..If.management.has.significant.concerns.about.the.entity's.ability.to.continue.as.a.going.concern,.the.uncertainties.must.be.disclosed..Home...Login...Home...Learning...and...development...ACA...ICAEW...CFAB...Specialist...qualifications...Continuing...Professional...Development...(CPD)...courses...Talent...development...programmes...Higher...Apprenticeships...Partners...in...Learning...Membership...Becoming...a...member...Membership...administration...Regulations...Member...rewards...Support...throughout...your...career...Continuing...Professional...Development...(CPD)...Technical...resources...Industries...and...sectors...Audit...and...assurance...Business...resources...Corporate...finance...Economy...Finance...and...Management...Financial...reporting...Financial...services...Information...technology...Legal...and...regulatory...Practice...resources...Tax...Corporate...governance...Ethics...Sustainability...Country...resources...Library...Guide...to...services...Key...resources...Library...search...Subject...gateways...Company...research...Country...resources...Industry...guides...Library...collection...Historical...resources...Groups...and...networks...Local...groups...and...societies...Faculties...Special...interest...groups...(SIG)...Blogs...and...forums...Student...community...For...current...ACA...students...Getting...started...Credit...for...prior...learning...Apply...for...exams...Exam...resources...Exam...results...Training...agreement...How...training...works...in...your...country...Student...support...and...benefits...Applying...for...membership...ACA...training...FAQs...About...ICAEW...Who...we...are...What...is...chartered...accountancy?...Acting...in...the...public...interest...News...Find...a...chartered...accountant...Job...vacancies.......SIC29.Disclosure.�.Service.Concession.Arrangements.Prescribes.disclosures.required.by.a.concession.operator.and.concession.provider.joined.by.a.service.concession.arrangement..[IAS.1.18].IAS.1.acknowledges.that,.in.extremely.rare.circumstances,.management.may.conclude.that.compliance.with.an.IFRS.requirement.would.be.so.misleading.that.it.would.conflict.with.the.objective.of.financial.statements.set.out.in.the.Framework..[IAS..1.2]..General..purpose..financial..statements..are..those..intended..to..serve..users..who..are..not..in..a..position..to..require..financial..reports..tailored..to..their..particular..information..needs...IAS..1..was..originally..issued..by..the..International..Accounting..Standards..Committee..in..1997,..superseding..three..standards..on..disclosure..and..presentation..requirements,[1]..and..was..the..first..comprehensive..accounting..standard..to..deal..with..the..presentation..of..financial..standards.[3]..It..was..adopted..by..the..IASB..in..2001,[1]..and..as..of..2012..the..standard..was..last..amended..in..June..2011;..these..amendments..will..be..effective..from..July..1,..2012.[4]...v.t.e.International.Financial.Reporting.Standards.and.Related.Accounting.Organizations.Organizations.IFRS.Foundation.International.Accounting.Standards.Board.Predecessors.International.Accounting.Standards.Committee.Selected.standards.IFRS.1.2.4.5.9.10.11.12.13.15.16.IAS.1.2.7.8.10.16.17.19.37.39.List.of.standards.requirements...[IAS.1.82A].An.entity's.share.of.OCI.of.equity-accounted.associates.and.joint.ventures.is.presented.in.aggregate.as.single.line.items.based.on.whether.or.not.it.will.subsequently.be.reclassified.to.profit.or.loss..[IAS...1.88]...Some...IFRSs...require...or...permit...that...some...components...to...be...excluded...from...profit...or...loss...and...instead...to...be...included...in...other...comprehensive...income....

When.an.entity.presents.subtotals,.those.subtotals.shall.be.comprised.of.line.items.made.up.of.amounts.recognised.and.measured.in.accordance.with.IFRS;.be.presented.and.labelled.in.a.clear.and.understandable.manner;.be.consistent.from.period.to.period;.not.be.displayed.with.more.prominence.than.the.required.subtotals.and.totals;.and.reconciled.with.the.subtotals.or.totals.required.in.IFRS..Once..entered,..they..are..only..hyphenated..at..the..specified..hyphenation..points...Overview[edit]....Notes..to..the..financial..statements..The..notes..must:..[IAS..1.112]..present..information..about..the..basis..of..preparation..of..the..financial..statements..and..the..specific..accounting..policies..used..disclose..any..information..required..by..IFRSs..that..is..not..presented..elsewhere..in..the..financial..statements..and..provide..additional..information..that..is..not..presented..elsewhere..in..the..financial..statements..but..is..relevant..to..an..understanding..of..any..of..them..Notes..are..presented..in..a..systematic..manner..and..cross-referenced..from..the..face..of..the..financial..statements..to..the..relevant..note...IAS..1..sets..out..the..overall..requirements..for..the..presentation..of..financial..statements,..guidelines..for..their..structure..and..minimum..requirements..for..their..content...Fair...presentation...requires...the...faithful...representation...of...the...effects...of...transactions,...other...events,...and...conditions...in...accordance...with...the...definitions...and...recognition...criteria...for...assets,...liabilities,...income...and...expenses...set...out...in...the...Framework....

Premium...content...eIFRS...Standards...trackers...Financial...reporting...factsheets...Webinars...and...recordings...By...All...Accounts...Publications...and...eBooks...Latest...tweets......ICAEW...FRF...8...hours...46...minutes...ago...Our...conference...is...now...at...an...end....IAS.1.lists.the.line.items.that,.as.a.minimum,.are.to.be.included.The.statements.lists.requirements.regarding.the.classification.of.information,.such.as.requiring.that.current.liabilities.be.listed.separately,.and.details.on.when.to.classify.as.liability.as.current.as.opposed.to.non-current..This...is...normally...achieved...by...the...application...of...IFRS....Retrieved..on..April..20,..2012...The.standard.provides.guidance.on.the.form.and.content.of.the.financial.statements.and.the.underlying.accounting.concepts..[IAS..1.134]..To..comply..with..this,..the..disclosures..include:..[IAS..1.135]..qualitative..information..about..the..entity's..objectives,..policies..and..processes..for..managing..capital,..including>..description..of..capital..it..manages..nature..of..external..capital..requirements,..if..any..how..it..is..meeting..its..objectives..quantitative..data..about..what..the..entity..regards..as..capital..changes..from..one..period..to..another..whether..the..entity..has..complied..with..any..external..capital..requirements..and..if..it..has..not..complied,..the..consequences..of..such..non-compliance...Retrieved.on.April.20,.2012..thousands,...millions)....Correction.list.for.hyphenation.These.words.serve.as.exceptions..Share.capital.and.reserves.Regarding.issued.share.capital.and.reserves,.the.following.disclosures.are.required:.[IAS.1.79].numbers.of.shares.authorised,.issued.and.fully.paid,.and.issued.but.not.fully.paid.par.value.(or.that.shares.do.not.have.a.par.value).a.reconciliation.of.the.number.of.shares.outstanding.at.the.beginning.and.the.end.of.the.period.description.of.rights,.preferences,.and.restrictions.treasury.shares,.including.shares.held.by.subsidiaries.and.associates.shares.reserved.for.issuance.under.options.and.contracts.a.description.of.the.nature.and.purpose.of.each.reserve.within.equity.. 6704223018

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