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IAS 1: Presentation of FSs. content. 2 inizia ad imparare
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Recommended format of FSs. | Detailed issues to be included in disclosure notes.
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Current asset is an asset that: 3 inizia ad imparare
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Will be realised or consumed during the entity's normal trading cycle. | Or is held for trading. | Or will be realised within 12 months of the reporting date. to realise an asset - ułynniać aktywa
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Current liability is a liability that: 3 inizia ad imparare
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Will be settled during the entity's normal trading cycle. | Or is held for trading. | Will be settled within 12 months of the reporting date.
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OCI are income and expenses that, are recognised outside ...? inizia ad imparare
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outside of profit or loss.
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Items of OCI must be presented as either items that might be reclassified ...?: 2 inizia ad imparare
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that might be reclassified to profit or loss in the future. | Items that will not be reclassified to profit or loss in the future.
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Disclosure notes include important information about? # inizia ad imparare
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Sources of uncertainty. | Unrecognised items. | Accounting policies. | Valuation techniques. | Events after reporting period. SUAVE (układny, uprzejmy)
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Disclosures notes should be ordered systematically. This might mean: 3 inizia ad imparare
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Displaying the most relevant issues prominently. | Group similar items together. | Following the order in which items are presented in the primary FSs.
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Accounting concepts to apply in preparation of FS. inizia ad imparare
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Accruals. | GC. | Offsetting. | Materiality and aggregation. | Consistency. | Comparability.
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Accounting policies can only change if: 2 inizia ad imparare
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The change is required by a standard or interpretation. | Or the change results in more relevant and reliable information.
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Changes in accounting policies are accounted for retrospectively as if... inizia ad imparare
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the new policy had always been applied. Misstatements due to fraud and errors are also corrected retrospectively.
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Discontinued operation definition 2 + 3 inizia ad imparare
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A component of an entity that has been sold, | or component which is classified as held for sale. and which is Separate line of business (or geographical area of operations). | or single co-ordinated PLAN to DISPOSE of separate major line or area. | Or a subsidiary acquired solely for resale.
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A single amount for discontinued operations is presented on a face of... inizia ad imparare
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A single amount for discontinued operations is presented on a face of the SPL. This comprises: 3 inizia ad imparare
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The post-tax profit-or-loss of discontinued operations. | Any profit-or-loss on disposal; | Or any loss on classification as held for sale.
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Definition form IAS 34. inizia ad imparare
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A financial reporting period that is shorter than a full financial year. IAS 34: Interim financial reporting.
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The minimum content that should be included in an interim financial report: 2 inizia ad imparare
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4 condensed financial statements. | Selected disclosure notes. A condensed SoFP. | A condensed SPLaOCI. | A condensed SOCIE. | A condensed SoCFs.
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