This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.
IAS 1 – Issues related to the application of IAS 1

Show filter options

Annual improvements — 2008-2010 cycle
Completed 2010. The IASB issued 'Improvements to IFRSs' on 6 May 2010.
Annual improvements — 2009-2011 cycle
Completed 2012. The IASB issued 'Annual Improvements 2009–2011 Cycle' on 17 May 2012.
Annual improvements — 2010-2012 cycle
Completed 2013. The IASB issued 'Annual Improvements to IFRSs 2010–2012 Cycle' on 12 December 2013.
Classification of liabilities — Effective date
Completed. The IASB issued 'Classification of Liabilities as Current or Non-current — Deferral of Effective Date' on 15 July 2020.
Conceptual Framework Phase E — Presentation and disclosure
Part of the IASB-FASB comprehensive project on the Conceptual Framework, dealing with the concepts underlying display and disclosure of financial information, including the boundaries of such information. This project was replaced by an IASB-only comprehensive project during 2012.
Disclosure initiative — IAS 1 amendments
Completed 2014. The IASB issued 'Disclosure Initiative (Amendments to IAS 1)' on 18 December 2014.
Disclosure initiative — Principles of disclosure
This project has been concluded. The IASB published ‘Disclosure Initiative — Principles of Disclosure project summary' on 21 March 2019 and will not conduct any further work regarding this project.
Disclosure initiative — Accounting policies
This project is part of the IASB's overall disclosure initiative and is intended to help stakeholders improve accounting policy disclosures for the primary users of financial statements. An exposure draft of proposed amendments was issued on 1 August 2019. Comments are requested by 29 November 2019.
Disclosure initiative — Materiality
Completed. The IASB issued IFRS Practice Statement 'Making Materiality Judgements' on 14 September 2017 and 'Definition of Material (Amendments to IAS 1 and IAS 8)' on 31 October 2018.
Disclosure initiative — Net debt
Completed 2016. The IASB issued 'Disclosure Initiative (Amendments to IAS 7)' on 29 January 2016.

RSS Feed

28 items

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.