IAS 1
Presentation of financial statements
IFRS 18
Presentation and Disclosure in Financial Statements (from 2027)
Scope of IFRS 18
objective
IFRS 18 sets out
IFRS 18 Contents of the financial statements
Balance sheet
Statement of comprehensive Income
OCI and P/L Statements
Statement of changes in equity
Statements of cash flows
OIF
Notes to the statements
IAS 8
Accounting policy changes, changes in estimates and errors
IAS 8 Objectives
Accounting policies
Changes in accounting estimates (AE)
Errors
Zuletzt geändertvor einem Monat
