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IAS 1 Presentation of Financial Statements

Learn the key accounting principles to be applied to financial statements, including fair presentation and compliance with IFRS Standards.

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  5. Illustrative Financial Statements

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  6. Illustrative Financial Statements

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VIDEO

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  6. Day 44

COMMENTS

  1. 4.1 Presentation of Financial Statements

    Although IFRS 18 carries forward many of the existing requirements in IAS 1, it also introduces new requirements to (1) present specified categories and defined subtotals in the statement of profit or loss, (2) provide disclosures on management-defined performance measures in the notes to the financial statements, and (3) improve the ...

  2. IAS 1 Presentation of Financial Statements

    IAS 1 Presentation of Financial Statements. Start. Oval 6. IAS 1 Presentation of Financial Statements . Start. Skip Navigation. Hit enter to return to the slide. PREV. NEXT SUBMIT. Menu IAS 1 Presentation of Financial Statements . Transcript. Glossary. Resources. Skip Navigation. Hit enter to return to the slide. ...

  3. IAS 1 Presentation of Financial Statements

    IAS 1 Presentation of Financial Statements 1h 39m. Learn the key accounting principles to be applied to financial statements, including fair presentation and compliance with IFRS Standards. ... DTTL (also referred to as "Deloitte Global") and each of its member firms and related entities are legally separate and independent entities, which ...

  4. Chapter 4

    Deloitte clients who are not DART subscribers may request printed copies of Roadmaps from their engagement teams. Show contents . Chapter 4 — Presentation. 4.1 Presentation of Financial Statements. 4.2 Noncurrent Assets Held for Sale and Discontinued Operations ...

  5. Embracing IFRS 18 Presentation and Disclosure in Financial ...

    The IASB issued IFRS 18 in April 2024 to improve the financial statements presentation in various areas. The introduction of IFRS 18 is the most significant change to reporting standards in over 20 years. It replaces IAS1 and must be adopted by January 1, 2027, with comparatives required from the prior period (FY 2026).

  6. Chapter 1

    Chapter 1 — Overview of SEC Reporting Requirements for Equity Method Investees 1.1 Introduction 1.2 Separate Financial Statements 1.3 Summarized Financial Information 1.4 Summarized Income Statement Information 1.5 Comparison of Requirements 1.6 SRCs With Significant Equity Method Investees 1.7 Requests to the SEC to Waive Certain ...

  7. A4 Presentation of financial statements

    Volume A - A guide to IFRS reporting Volume B - Financial Instruments - IFRS 9 and related Standards Volume C - Financial Instruments - IAS 39 and related Standards Volume D - IFRS 17 Insurance Contracts Illustrative financial statements for IFRS reporters Illustrative disclosures for insurers applying IFRS 17 Illustrative financial statements ...

  8. Deloitte e-learning

    This Deloitte e-learning module provides training in the background, scope and principles under IAS 1 'Presentation of Financial Statements', and the application of this Standard. Topics covered include financial statements, aggregation and set off, classifying items as current or non-current, classifying items between profit or loss and other comprehensive income, items disclosed on the face ...

  9. Deloitte reports FY2024 revenue

    Deloitte today reported aggregate global revenue of US$67.2 billion for the fiscal year ending 31 May 2024 (FY2024), a 3.1% increase in local currency (and 3.6% increase in USD) from FY2023. ... Deloitte Financial Advisory practitioners helped create and preserve value for over 20,000 clients, acting as trusted C-Suite and board advisors in a ...

  10. IFRS 18

    IFRS 18 includes requirements for all entities applying IFRS for the presentation and disclosure of information in financial statements. IFRS 18 was issued in April 2024 and applies to an annual reporting period beginning on or after 1 January 2027. ... IAS 1 Presentation of Financial Statements ... Deloitte refers to one or more of Deloitte ...