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Chuẩn mực kế toán quốc tế IAS 1

IAS 1 This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 1 Presentation of Financial Statements was issued by the International Accounting Standards Committee in September 1997. It replaced IAS 1 Disclosure of Accounting Policies (originally approved in 1974), IAS 5 Information to be Disclosed in Financial Statements (originally approved in 1977) and IAS 13 Presentation of Current Assets and Current Liabilities (originally approved in 1979). In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or. | IAS 1 International Accounting Standard 1 Presentation of Financial Statements This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 1 Presentation of Financial Statements was issued by the International Accounting Standards Committee in September 1997. It replaced IAS 1 Disclosure of Accounting Policies originally approved in 1974 IAS 5 Information to be Disclosed in Financial Statements originally approved in 1977 and IAS 13 Presentation of Current Assets and Current Liabilities originally approved in 1979 . In April 2001 the International Accounting Standards Board IASB resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB issued a revised IAS 1 and in August 2005 issued an Amendment to IAS 1 Capital Disclosures. IAS 1 and its accompanying documents were also amended by the following IFRSs IFRS 5 Non-current Assets Held for Sale and Discontinued Operations issued March 2004 Amendments to IAS 19 Actuarial Gains and Losses Group Plans and Disclosures issued December 2004 IFRS 7 Financial Instruments Disclosures issued August 2005 IAS 23 Borrowing Costs as revised in March 2007 . In September 2007 the IASB issued a revised IAS 1. The following Interpretations refer to IAS 1 SIC-7 Introduction of the Euro issued May 1998 and subsequently amended SIC-15 Operating Leases Incentives issued December 1998 and subsequently amended SIC-25 Income Taxes Changes in the Tax Status of an Entity or its Shareholders issued December 1998 and subsequently amended SIC-29 Service Concession Arrangements Disclosures issued December 2001 and subsequently amended SIC-32 Intangible Assets Web Site Costs issued March 2002 and subsequently amended IFRIC 1 Changes in Existing Decommissioning Restoration and Similar Liabilities issued May 2004 IFRIC 14 IAS 19 The Limit on a Defined Benefit Asset Minimum Funding Requirements and