Ias 1 Presentation of Financial Statement

IAS 1 PRESENTATION OF FINANCIAL STATEMENTS |
HISTORY OF IAS 1 |
March 1974 | Exposure Draft E1 Disclosure of Accounting Policies |
January 1975 | IAS 1 Disclosure of Accounting Policies |
June 1975 | E5 Information to Be Disclosed in Financial Statements |
October 1976 | IAS 5 Information to Be Disclosed in Financial Statements |
July 1978 | E14 Current Assets and Current Liabilities |
November 1979 | IAS 13 Presentation of Current Assets and Current Liabilities |
1994 | IAS 1, IAS 5, and IAS 13 were reformatted |
July 1996 | E53 Presentation of Financial Statements |
August 1997 | IAS 1 (1997) Presentation of Financial Statements superseded IAS 1 (1975), IAS 5, and IAS 13 (1979) |
1 July 1998 | Effective date of IAS 1 (1997) |
18 December 2003 | Revised version of IAS 1 (2003) issued by the IASB |
1 January 2005 | Effective date of IAS 1 (2003) |
18 August 2005 | IAS 1 amended to add disclosures about capital
Click for Summary of the Amendments.
Click for IASB Press Release (PDF 57k). |
16 March 2006 | Exposure Draft of Proposed Amendments to IAS 1 Presentation of Financial Statements–A Revised Presentation |
1 January 2007 | Effective date of August 2005 amendments to IAS 1 |
6 September 2007 | Revised IAS 1 (2007) issued |
1 January 2009 | IAS 1 (2007) is effective for annual periods beginning on or after 1 January 2009 |
22 June 2006 | Exposure Draft of proposed amendments to IAS 32 relating to Puttable Instruments and Obligations Arising on Liquidation would add new disclosure requirements to IAS 1 |
14 February 2008 | IAS 1 amended to add New Disclosure Requirements for puttable instruments and obligations arising on liquidation |
1 January 2009 | Effective date of February 2008 amendments for puttable instruments and obligations arising on liquidation |
22 May 2008 | IAS 1 amended for Annual Improvements to IFRSs 2007 in regards to classification of derivatives as current or non-current |
1 January 2009 |... [continues]

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