بازار خرید و فروش انواع پارچه | پارچه بازار قیمت، خرید، فروش انواع پارچه
An entity shall disclose valuations in the summary of significant accounting policies or in other notes, except those that include estimates made by management in the application of the entity`s accounting policies and that have the greatest impact on the amounts recognized in the financial statements. [IAS 1.122] The following other information in the notes is required by IAS 1, unless disclosed elsewhere in the information disclosed with the financial statements: [IAS 1.138] The presentation and classification of items in the financial statements is maintained from period to period, unless a change is justified either by a change in circumstances, or by the requirement of a new IFRS. [IAS 1.45] IAS 1 applies to all versatile financial statements prepared and presented in accordance with International Financial Reporting Standards (IFRS). [IAS 1.2] This Standard requires an entity to disclose comparative information for the previous accounting period similar to the amounts presented in the financial statements for the current reporting period. They should include additional information that is not included in the figures, the basis for preparing the financial statements and some additional information that may be relevant. In addition to the disclosure information contained in the statement of changes in equity (see above), the following information should be disclosed in the notes to the financial statements: [IAS 1.137] IAS 1 requires an entity whose financial statements are in accordance with IFRS to make an explicit and unconditional statement of such disclosure in the notes. Financial statements cannot be described as IFRS compliant unless they comply with all IFRS requirements (including International Accounting Standards, International Accounting Standards, IFRIC interpretations and SIC interpretations). [IAS 1.16] This information, as well as other information contained in the notes, helps users of the financial statements to predict the Company`s future cash flows, and in particular their timing and security. Additional items, headings and subtotals may be required to adequately represent the entity`s financial position.
[IAS 1.55] The objective of IAS 1 (2007) is to provide the basis for the presentation of multi-purpose financial statements to ensure comparability with the entity`s prior-period financial statements and the financial statements of other entities. IAS 1 defines the general requirements for the presentation of financial statements, the guidelines for their structure and the minimum requirements for their content. [IAS 1.1] Standards for the detection, measurement and disclosure of certain transactions are covered by other standards and interpretations. [IAS 1.3] Each significant category of similar items must be disclosed separately in the financial statements. Different elements can only be aggregated if they are individually insignificant. [IAS 1.29] This standard requires that the financier. An entity`s performance, financial position and cash flows must be presented fairly and fairly. The presentation of financial statements, events and transactions is presented fairly in accordance with the accounting and measurement principle set out in the IASB for the elements of the financial statements in the financial statements and the financial statements are prepared in accordance with ifrs and applicable disclosure requirements. Items cannot be entered as “extraordinary items” in the annual accounts or in the notes on the accounts. [IAS 1.87] In addition, an entity should disclose in the notes material future assumptions and other significant sources of estimation uncertainty at the end of the reporting period that present a significant risk of a material adjustment to the carrying amounts of assets and liabilities in the coming fiscal year. [IAS 1.125] This information does not include disclosure of budgets or forecasts. [IAS 1,130] IAS 1 requires the presentation of a classified balance sheet where current assets or liabilities are separate from non-current assets or liabilities. In principle, the asset or liability is current if it should be recovered or settled within 12 months of the reporting period. Additional information is required in respect of companies without share capital where an entity has reclassified financial instruments. [IAS 1.80-80A] Hello, I would like to know if we can prepare multi-year financial data (i.e. 2 years to show comparisons I) in accordance with International Standards on Auditing In April 2001, the International Accounting Standards Board (Board) adopted IAS 1 Presentation of Financial Statements, which was originally published by the International Accounting Standards Committee in September 1997. IAS 1 Presentation of financial statements replaced IAS 1 Disclosure of accounting policies (published in 1975), IAS 5 Disclosure in financial statements (originally approved in 1977) and IAS 13 Presentation of current assets and liabilities (approved in 1979). The items to be considered on the front of the balance sheet are as follows: [IAS 1.54] An entity is required to present each category of material items separately in the financial statements, unless they are non-material.Multi-purpose financial statements are those intended to serve recipients who are unable to request financial reports tailored to their specific information needs. [IAS 1.7] IAS 1 does NOT prescribe the exact format of the balance sheet. Instead, multiple formats are acceptable if they meet all of the above requirements. IAS 1 requires management to assess an entity`s ability to continue its operations. If management has significant concerns about the Corporation`s ability to continue operations, uncertainties should be disclosed. If management concludes that the entity will not be maintained, the financial statements should not be prepared on a going concern basis, in which case IAS 1 requires a number of disclosures. .
