International Accounting Standard(国际会计标准说明).docVIP

International Accounting Standard 1 Presentation of Financial Statements This version includes amendments resulting from new and amended IFRSs issued up to 31 March 2004. The section “Changes in this Edition” at the front of this volume provides the application dates of these new and amended IFRSs and also identifies those current IFRSs that are not included in this volume. Contents paragraphs INTRODUCTION IN1-IN19 International Accounting Standard 1 Presentation of Financial Statements OBJECTIVE 1 SCOPE 2-6 PURPOSE OF FINANCIAL STATEMENTS 7 COMPONENTS OF FINANCIAL STATEMENTS 8-10 DEFINITIONS 11-12 OVERALL CONSIDERATIONS 13-41 Fair Presentation and Compliance with IFRSs 13-22 Going Concern 23-24 Accrual Basis of Accounting 25-26 Consistency of Presentation 27-28 Materiality and Aggregation 29-31 Offsetting 32-35 Comparative Information 36-41 STRUCTURE AND CONTENT 42-126 Introduction 42-43 Identification of the Financial Statements 44-48 Reporting Period 49-50 Balance Sheet 51-77 Current/Non-current Distinction 51-56 Current Assets 57-59 Current Liabilities 60-67 Information to be Presented on the Face of the Balance Sheet 68-73 Information to be Presented either on the Face of the Balance Sheet or in the Notes 74-77 Income Statement 78-95 Profit or Loss for the Period 78-80 Information to be Presented on the Face of the Income Statement 81-85 Information to be Presented either on the Face of the Income Statement or in the Notes 86-95 Statement of Changes in Equity 96-101 Cash Flow Statement 102 Notes 103-126 Structure 103-107 Disclosure of Accounting Policies 108-115 Key Sources of Estimation Uncertainty 116-124 Other Disclosures 125-126 EFFECTIVE DATE 127 WITHDRAWAL OF IAS 1 (revised 1997) 128 APPENDIX: Amendments to Other Pronouncements APPROVAL OF IAS 1 BY THE BOARD BASIS FOR CONCLUSIONS IMPLEMENTATION GUIDANCE TABLE OF CONCORDANCE Internatio