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This article lists some of the important requirements of International Financial Reporting Standards (IFRS). References to IFRS standards are given in the standard convention, for example (IAS1.10) refers to paragraph 10 of IAS1, Presentation of Financial Statements.. ==Presentation of financial statements== A complete set of IFRS financial statements is required to include: 〔International Accounting Standards Board, International Financial Reporting Standards, International Accounting Standard 1, "Presentation of Financial Statements", paragraph 10〕〔http://www.iasplus.com/en-gb/standards/ias/ias1 Deloitte UK Accounting Plus IAS1〕〔(IASB technical summary of IAS1 )〕 * a statement of financial position (balance sheet) as at the end of the period; * a statement of comprehensive income for the period. This may be presented as a single statement or in two components; an income statement (profit and loss account) and a statement of other comprehensive income. The statement of other comprehensive income would include gains or losses on property, plant and equipment and gains or losses arising from the translation of financial statements of foreign operations; * a statement of changes in equity for the period; * a statement of cash flows for the period; * notes including a summary of significant accounting policies. An entity which has changed an accounting policy must also include a statement of financial position (balance sheet) for the beginning of the comparative period.〔International Accounting Standards Board, International Financial Reporting Standards, International Accounting Standard 1, "Presentation of Financial Statements", paragraph 41〕〔〔 Comparative information is provided for the previous reporting period. 〔International Accounting Standards Board, International Financial Reporting Standards, International Accounting Standard 1, "Presentation of Financial Statements", paragraph 38〕〔〔An entity preparing IFRS accounts for the first time must apply IFRS in full for the current and comparative period although there are transitional exemptions.〔International Accounting Standards Board, International Financial Reporting Standards, International Financial Reporting Standard, "First-time adoption of International Financial Reporting Standards", paragraph 7〕〔(Deloitte UK Accounting Plus IFRS1 )〕〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「International Financial Reporting Standards requirements」の詳細全文を読む スポンサード リンク
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