IAS 1 Presentation of Financial Statements - revised 1997文档.docVIP

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IAS 1 Presentation of Financial Statements - revised 1997文档.doc

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IAS 1 Presentation of Financial Statements - revised 1997文档

IAS 1 Presentation of Financial Statements - revised 1997 International Accounting Standard IAS 1 (revised 1997)??????1/26International Accounting Standards IAS 1 Presentation of Financial Statements (revised 1997) This revised International Accounting Standard supersedes IAS 1, Disclosure of Accounting Policies, IAS 5, Information to be Disclosed in Financial Statements, and IAS 13, Presentation of Current Assets and Current Liabilities, which were approved by the Board in reformatted versions in 1994. IAS 1 (revised 1997) was approved by the IASC Board in July 1997 and became effective for financial statements covering periods beginning on or after 1 July 1998. In May 1999, IAS 10 (revised 1999), Events After the Balance Sheet Date, amended paragraphs 63(c), 64, 65(a) and 74(c). The amended text becomes effective when IAS 10 (revised 1999) becomes effective - i.e., for annual financial statements covering periods beginning on or after 1 January 2000. The following SIC Interpretations relate to IAS 1: SIC-8, First-Time Application of IASs as the Primary Basis of Accounting. SIC-18, Consistency - Alternative Methods SIC-27: Evaluating the Substance of Transactions in the Legal Form of a Lease SIC-29: Disclosure - Service Concession Arrangements Introduction 1. This Standard (#039;IAS 1 (revised 1997)#039;) replaces International Accounting Standards IAS 1, Disclosure of Accounting Policies, IAS 5, Information to be Disclosed in Financial Statements, and IAS 13, Presentation of Current Assets and Current Liabilities. IAS 1 (revised) is effective for accounting periods beginning on or after 1 July 1998 although, because the requirements are consistent with those in existing Standards, earlier application is encouraged. 2. The Standard updates the requirements in the Standards it replaces, consistent with the IASC Framework for the Preparation and Presentation of Financial Statements. In addition, it is designed to improve the quality of financial statements presented