Question 1IFRS

Question

IFRS5-1 Where can authoritative IFRS guidance be found related to the statement of financial position (balance sheet) and the statement of cash flows?

Step-by-Step Solution

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Answer

IAS 1 and IAS 7 states the disclosure requirements of the statement of financial position and cash flow statement.

1Definition of International Accounting Standards

The standards established by the international accounting board for guiding financial reporting of business entities are known as international accounting standards. These are established for increasing transparency and comparability.

2Disclosure requirement of balance sheet and statement of cash flow

IAS 1 states all the guidelines for presentation of the balance sheet of the business entity.

Disclosure and presentation requirements of the statement of cash flows are reflected by IAS 7.