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Overview of IFRS / IAS | IAS Series - Part 1 | IAS 1 - Presentation of Financial Statements discussed by CA. Bhawna.

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An accounting standard is a common set of principles, standards, and procedures that define the basis of financial accounting policies and practices

International accounting standards are a set of internationally-agreed principles and procedures relating to the way that companies present their accounts. International Accounting Standards (IAS) were the first international accounting standards that were issued by the International Accounting Standards Committee (IASC), formed in 1973, to make it easier to compare businesses around the world, increase transparency and trust in financial reporting, and foster global trade and investment.

IFRS = IAS+IFRS+SIC(Interpretation) + IFRIC (Interpretation) by IASB.

SIC is the interpretation given to any particular IFRS / IAS. At present it is issued by IFRS Interpretations Committee. The SIC serves as a clarification for any grey area in that particular standard. 

IFRIC is the interpretative body of the IASB, the entity that develops, maintains and issues IFRS. IFRIC is designed to help the IASB improve financial reporting through timely identification, discussion and resolution of financial reporting issues within the framework of IFRS.

IAS 1 — Presentation of Financial Statements,
IAS 1 Presentation of Financial Statements - IFRS,
Which of the following is required under IAS 1 Presentation of Financial Statements?,
What is the main objective of financial statements according to IAS 1?,
What is Ind AS 1 Presentation of Financial Statements?,
How do you present financial statements?,
IAS 1 Presentation of Financial Statements,
Introduction to IFRS - IAS 1 Presentation of Financial Statements,
What is the concept of IFRS?,
What is difference between IAS and IFRS?,
How many IAS are replaced by IFRS?,
What are the main objectives of IFRS?
An Overview of International Financial Reporting,
International Financial Reporting Standards (IFRS)
International Financial Reporting Standards,
IFRS - an overview,
IFRS Summaries,
IFRS A The IFRS: History and Purpose
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