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<title>Accounting Community Forum - IFRS &amp; US GAAP - Recent questions and answers in IAS 1 - Presentation of Financial Statements</title>
<link>https://www.accountantanswer.com/qa/ifrs-categories/ias-1-presentation-of-financial-statements</link>
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<title>Answered: Accounting policy disclosures</title>
<link>https://www.accountantanswer.com/2215/accounting-policy-disclosures?show=2284#a2284</link>
<category>IAS 1 - Presentation of Financial Statements</category>
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<pubDate>Wed, 11 Apr 2018 21:10:54 +0000</pubDate>
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<title>Answered: If the actual Gross P/L is a profit and not in line with profit forecast,</title>
<link>https://www.accountantanswer.com/2189/if-the-actual-gross-profit-and-not-line-with-profit-forecast?show=2195#a2195</link>
<category>IAS 1 - Presentation of Financial Statements</category>
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<pubDate>Sun, 17 Dec 2017 06:36:08 +0000</pubDate>
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<title>Answered: Changes of the format of income statement from nature type to function type</title>
<link>https://www.accountantanswer.com/1974/changes-format-income-statement-from-nature-type-function?show=2152#a2152</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/1974/changes-format-income-statement-from-nature-type-function?show=2152#a2152</guid>
<pubDate>Tue, 07 Nov 2017 11:57:55 +0000</pubDate>
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<title>Answered: how should i treat bad debt in IAS1?</title>
<link>https://www.accountantanswer.com/2101/how-should-i-treat-bad-debt-in-ias1?show=2102#a2102</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/2101/how-should-i-treat-bad-debt-in-ias1?show=2102#a2102</guid>
<pubDate>Wed, 11 Oct 2017 15:07:46 +0000</pubDate>
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<title>Answered: is it possible to present bad debts written off and bad debts recovered seperately</title>
<link>https://www.accountantanswer.com/1971/possible-present-debts-written-debts-recovered-seperately?show=1973#a1973</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/1971/possible-present-debts-written-debts-recovered-seperately?show=1973#a1973</guid>
<pubDate>Tue, 13 Jun 2017 09:02:57 +0000</pubDate>
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<title>Answered: Trade Payable Vs Non Trade Payable</title>
<link>https://www.accountantanswer.com/1940/trade-payable-vs-non-trade-payable?show=1941#a1941</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/1940/trade-payable-vs-non-trade-payable?show=1941#a1941</guid>
<pubDate>Sat, 20 May 2017 06:30:38 +0000</pubDate>
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<title>Answered: What disclosure treatment shall be made by a parent company regarding bonus shares received from its subsidiary?</title>
<link>https://www.accountantanswer.com/1816/disclosure-treatment-company-regarding-received-subsidiary?show=1817#a1817</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/1816/disclosure-treatment-company-regarding-received-subsidiary?show=1817#a1817</guid>
<pubDate>Wed, 08 Mar 2017 09:54:08 +0000</pubDate>
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<title>Answered: where to place prepaid rent in balance sheet group to comply with IFRS</title>
<link>https://www.accountantanswer.com/1683/where-place-prepaid-rent-balance-sheet-group-comply-with-ifrs?show=1684#a1684</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/1683/where-place-prepaid-rent-balance-sheet-group-comply-with-ifrs?show=1684#a1684</guid>
<pubDate>Thu, 05 Jan 2017 03:55:50 +0000</pubDate>
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<title>Presentation of certain items within the financial statements (IAS 1, Conc. framework, IFRS 7 etc.)</title>
<link>https://www.accountantanswer.com/1681/presentation-certain-within-financial-statements-framework</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/1681/presentation-certain-within-financial-statements-framework</guid>
<pubDate>Tue, 03 Jan 2017 16:48:46 +0000</pubDate>
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<title>Presentation of certain items within the financial statements (IAS 1, Conc. framework, IFRS 7 etc.)</title>
<link>https://www.accountantanswer.com/1680/presentation-certain-within-financial-statements-framework</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/1680/presentation-certain-within-financial-statements-framework</guid>
<pubDate>Tue, 03 Jan 2017 16:40:53 +0000</pubDate>
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<title>Answered: is it compulsary to disclose categories of financial instruments in ifrs for sme</title>
<link>https://www.accountantanswer.com/1383/compulsary-disclose-categories-financial-instruments-ifrs?show=1623#a1623</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/1383/compulsary-disclose-categories-financial-instruments-ifrs?show=1623#a1623</guid>
<pubDate>Fri, 09 Dec 2016 11:19:58 +0000</pubDate>
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<title>Answered: Items to be included under equity statement</title>
<link>https://www.accountantanswer.com/1302/items-to-be-included-under-equity-statement?show=1564#a1564</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/1302/items-to-be-included-under-equity-statement?show=1564#a1564</guid>
<pubDate>Sat, 29 Oct 2016 11:51:42 +0000</pubDate>
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<title>Answered: Presentation: account receivable vs cash in transit - money to be received from payment processors</title>
<link>https://www.accountantanswer.com/1554/presentation-account-receivable-transit-received-processors?show=1557#a1557</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/1554/presentation-account-receivable-transit-received-processors?show=1557#a1557</guid>
<pubDate>Sat, 29 Oct 2016 05:57:43 +0000</pubDate>
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<title>Answered: How to recognise internal transportation cost (between own warehouses)?</title>
<link>https://www.accountantanswer.com/1508/recognise-internal-transportation-cost-between-warehouses?show=1517#a1517</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/1508/recognise-internal-transportation-cost-between-warehouses?show=1517#a1517</guid>
<pubDate>Thu, 18 Aug 2016 17:02:13 +0000</pubDate>
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<title>Answered: What are OCI items that can be reclassified into profit or loss?</title>
<link>https://www.accountantanswer.com/1451/what-are-oci-items-that-can-be-reclassified-into-profit-loss?show=1452#a1452</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/1451/what-are-oci-items-that-can-be-reclassified-into-profit-loss?show=1452#a1452</guid>
<pubDate>Mon, 20 Jun 2016 06:49:39 +0000</pubDate>
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<title>Answered: Company declares a dividend prior to BD, ok to classify the CR as &quot;Trade &amp; Other Payables&quot;?</title>
<link>https://www.accountantanswer.com/1323/company-declares-dividend-prior-classify-trade-other-payables?show=1326#a1326</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/1323/company-declares-dividend-prior-classify-trade-other-payables?show=1326#a1326</guid>
<pubDate>Sun, 26 Jul 2015 15:48:41 +0000</pubDate>
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<title>Answered: what should include finance charges?</title>
<link>https://www.accountantanswer.com/1314/what-should-include-finance-charges?show=1315#a1315</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/1314/what-should-include-finance-charges?show=1315#a1315</guid>
<pubDate>Sun, 28 Jun 2015 02:22:48 +0000</pubDate>
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<title>Answered: Where should I show the stamp duty payments on share issues?</title>
<link>https://www.accountantanswer.com/1308/where-should-i-show-the-stamp-duty-payments-on-share-issues?show=1309#a1309</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/1308/where-should-i-show-the-stamp-duty-payments-on-share-issues?show=1309#a1309</guid>
<pubDate>Fri, 12 Jun 2015 07:13:26 +0000</pubDate>
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<title>Answered: Direct Sales Agents commission (COS vs Marketing costs)</title>
<link>https://www.accountantanswer.com/1260/direct-sales-agents-commission-cos-vs-marketing-costs?show=1263#a1263</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/1260/direct-sales-agents-commission-cos-vs-marketing-costs?show=1263#a1263</guid>
<pubDate>Mon, 16 Mar 2015 07:51:38 +0000</pubDate>
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<title>Answered: Can I show a provision on the notes?</title>
<link>https://www.accountantanswer.com/610/can-i-show-a-provision-on-the-notes?show=611#a611</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/610/can-i-show-a-provision-on-the-notes?show=611#a611</guid>
<pubDate>Mon, 12 May 2014 10:23:51 +0000</pubDate>
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<title>Answered: How do we disclose Director's remuneration that was omitted from the Financial Statements</title>
<link>https://www.accountantanswer.com/575/disclose-directors-remuneration-omitted-financial-statements?show=578#a578</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/575/disclose-directors-remuneration-omitted-financial-statements?show=578#a578</guid>
<pubDate>Mon, 24 Mar 2014 09:36:02 +0000</pubDate>
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<title>Answered: What causes a wrong calculation of depreciation and how can that be corrected</title>
<link>https://www.accountantanswer.com/576/what-causes-wrong-calculation-depreciation-that-corrected?show=577#a577</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/576/what-causes-wrong-calculation-depreciation-that-corrected?show=577#a577</guid>
<pubDate>Mon, 24 Mar 2014 09:32:55 +0000</pubDate>
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<title>Answered: Prior year Expenses</title>
<link>https://www.accountantanswer.com/530/prior-year-expenses?show=531#a531</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/530/prior-year-expenses?show=531#a531</guid>
<pubDate>Wed, 26 Feb 2014 03:19:35 +0000</pubDate>
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<title>Answered: Other comprehensive income what are they?</title>
<link>https://www.accountantanswer.com/368/other-comprehensive-income-what-are-they?show=392#a392</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/368/other-comprehensive-income-what-are-they?show=392#a392</guid>
<pubDate>Thu, 29 Aug 2013 01:11:56 +0000</pubDate>
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<title>Answered: Setting off debtors and creditors</title>
<link>https://www.accountantanswer.com/242/setting-off-debtors-and-creditors?show=260#a260</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/242/setting-off-debtors-and-creditors?show=260#a260</guid>
<pubDate>Mon, 08 Apr 2013 09:55:34 +0000</pubDate>
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<title>Answered: What are the minimum line items to be shown in balance sheet?</title>
<link>https://www.accountantanswer.com/240/what-are-the-minimum-line-items-to-be-shown-in-balance-sheet?show=243#a243</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/240/what-are-the-minimum-line-items-to-be-shown-in-balance-sheet?show=243#a243</guid>
<pubDate>Sat, 23 Mar 2013 03:35:49 +0000</pubDate>
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<title>Answered: Titles of financial statements</title>
<link>https://www.accountantanswer.com/217/titles-of-financial-statements?show=238#a238</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/217/titles-of-financial-statements?show=238#a238</guid>
<pubDate>Mon, 18 Mar 2013 14:28:34 +0000</pubDate>
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<title>Answered: What should include a complete set of financial statements under IFRS?</title>
<link>https://www.accountantanswer.com/115/what-should-include-complete-financial-statements-under-ifrs?show=116#a116</link>
<category>IAS 1 - Presentation of Financial Statements</category>
<guid isPermaLink="true">https://www.accountantanswer.com/115/what-should-include-complete-financial-statements-under-ifrs?show=116#a116</guid>
<pubDate>Sat, 09 Feb 2013 15:02:40 +0000</pubDate>
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