Covers standards that are relevant to Presentation and Disclosure requirements.
IAS 1: Presentation of Financial Statements
- Structure and content
- Fair presentation
- Going concern
- Offsetting
- Current / non-current distinction
- Other comprehensive income
IFRS 5: Non-current Assets Held for Sale and Discontinued Operations
- Definition of discontinued operation, including operations disposed and held for sale
- Presentation in the financial statements
IAS 24: Related Party Disclosures
- Definition of a related party
- Disclosure of related party transactions
IAS 10: Events After the Reporting Period
- Adjusting events
- Non adjusting events
- Going concern
- Dividends
IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors
- Selection of accounting policy and changes in accounting policies
- Changes in accounting estimates
- Prior period errors
IFRS 13: Fair value measurement
- Scope of IFRS 13
- Definition of fair value
- Disclosures including fair value hierarchy
