3488966
Beschreibung
Mindmap von julie17kershaw, aktualisiert more than 1 year ago
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Erstellt von julie17kershaw
vor mehr als 8 Jahre
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What are the overall considerations of IAS 1?
- Fair Presentation and Compliance with IFR's
- Present information fairly and clearly
- According to the framework and requirement of IFR's
- Present information fairly and clearly
- Going concern
- Financial statements that continue to be updated
- Financial statements that continue to be updated
- Accrual basis of accounting
- People are required to use the accrual basis
- People are required to use the accrual basis
- Presentation consistency
- To keep the same presentation throughout all financial documents
- To keep the same presentation throughout all financial documents
- Comparative information
- To produce statements that can be compared from one year to the
next
- To produce statements that can be compared from one year to the
next
- Materiality and aggregation
- To separate items on a financial statement that aren't similar
- To separate items on a financial statement that aren't similar
- Offsetting
- Offsetting of assets and liabilities/income and expense is not
permitted unless required by IFRs
- Offsetting of assets and liabilities/income and expense is not
permitted unless required by IFRs
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