IAS 1 Presentation of Financial Statements|Bangladesh

IAS 1 Presentation of Financial Statements in Bangladesh

Objective

IAS 1 prescribes the basis for presentation of general purpose financial statements to ensure comparability both with the entity’s financial statements of previous periods and with the financial statements of other entities. It sets out overall requirements for the presentation of financial statements, guidelines for their structure and minimum requirements for their content.

Scope

An entity shall apply IAS 1 in preparing and presenting general purpose financial statements in accordance with International Financial Reporting Standards (IFRSs).

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