Abstract
In this chapter, an international accounting standard (IAS 1) is subjected to a detailed examination. This serves two purposes:
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â– It is a means of explaining the structure and functions of the IASs in general
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â– To analyse a number of important general points relating to financial reporting that are dealt with in this particular IAS
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References
Cairns, D ‘Exceptions to the rules’, Accountancy (November 1999), pp. 84–5.
IASB International Accounting Standards 2001, IASB, London (2001).
Pacter, P ‘It’s all black and white’, IASC Insight (June 2000), p. 14.
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© 2002 John Flower
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Flower, J., Ebbers, G. (2002). The Anatomy of an International Accounting Standard: IAS 1. In: Global Financial Reporting. Palgrave, London. https://doi.org/10.1007/978-1-137-10538-7_14
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DOI: https://doi.org/10.1007/978-1-137-10538-7_14
Publisher Name: Palgrave, London
Print ISBN: 978-0-333-79477-7
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