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IAS 1 : ウィキペディア英語版
IAS 1

International Accounting Standard 1: Presentation of Financial Statements or IAS 1 is an international financial reporting standard adopted by the International Accounting Standards Board (IASB).〔IFRS Foundation, 2012. (International Accounting Standard 1: Presentation of Financial Statements ). Retrieved on April 20, 2012.〕 It lays out the guidelines for the presentation of financial statements〔ICAEW, 2012. (IAS 1: Presentation of financial statements ). Retrieved on April 20, 2012.〕 and sets out minimum requirements of their content; it is applicable to all general purpose financial statements that are based on International Financial Reporting Standards (IFRS).〔
IAS 1 was originally issued by the International Accounting Standards Committee in 1997, superseding three standards on disclosure and presentation requirements,〔 and was the first comprehensive accounting standard to deal with the presentation of financial standards.〔Kirk, R.J. (The Key Issues in IAS1 ). Retrieved on April 20, 2012.〕 It was adopted by the IASB in 2001,〔 and as of 2012 the standard was last amended in June 2011; these amendments will be effective from July 1, 2012.〔Deloitte Global Services Limited, 2012. (IAS 1 — Presentation of Financial Statements ). Retrieved on April 20, 2012.〕
==Overview==


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