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||   LEGISLATIVE BASE


IAS1 : PRESENTATION OF FINANCIAL STATEMENTS


FINANCIAL STATEMENTS > General features >


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Consistency of presentation

45
An entity shall retain the presentation and classification [one] of items in the financial statements from one period to the next [two] unless:
(a) it is apparent, following a significant [three] change in the nature of the entity’s operations or a review of its [four] financial statements, that another presentation or classification [five] would be more appropriate having regard [six] to the criteria for the selection and application of accounting policies in IAS [seven] 8; or
(b) an IFRS requires a change in presentation.

46
For [eight] example, a significant acquisition or disposal, or a review of the presentation [nine] of the financial statements, might suggest that the financial [ten] statements need to be presented differently. An entity [one] changes the presentation of its financial statements only [two] if the changed presentation provides information that is [three] reliable and more relevant to users of the financial statements [four] and the revised structure is likely to continue, so [five] that comparability is not impaired. When [six] making such changes in presentation, an entity reclassifies [seven] its comparative information in accordance with paragraphs [eight] 41 and 42.


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Feature conception:


Thus it appears, in what various ways Nature has taught man her first great lesson of love and union.

Nor did she give the same talents either in kind or in degree to all, evidently meaning that the inequality of her gifts should be ultimately equalized by a reciprocal interchange of good offices and mutual assistance.

Thus, in different countries, she has caused different commodities to be produced, that expediency itself might introduce commercial intercourse.


Desiderius Erasmus

The Complaint of Peace

   




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