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Hello eveyrone,

Do we have any standard (IFRS or IAS) that details or mentions the different Accounts' categories?

Example:
1 - Assets
2 - Liabilities
3 - Equity
4 - Direct Revenue
5 - Operating Expenses
6 - Non-operating income & Expenses
in General IFRS Discussion by

1 Answer

0 votes
IAS 1 - Presentation of Financial Statements
by Level 5 Member (25.1k points)
I couldn't find a reference in IAS 1. Checked it twice, and couldn't locate it.
Can you provide me with the respective par please?


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