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This is just the short executive summary of IAS 1 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website. Content:
Introduction: 00:00
Objective of IAS 1: 00:38
Purpose of financial statements: 02:27
General features of financial statements: 03:23
Identification of financial statements: 05:15
Statement of financial position: 05:58
Statement of profit or loss and other comprehensive income: 07:37
Statement of changes in equity: 09:40
Notes to the financial statements: 10:38
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