The Anatomy of an International Accounting Standard: IAS 1

  • John Flower
  • Gabi Ebbers


In this chapter, an international accounting standard (IAS 1) is subjected to a detailed examination. This serves two purposes:
  • ■ It is a means of explaining the structure and functions of the IASs in general

  • ■ To analyse a number of important general points relating to financial reporting that are dealt with in this particular IAS


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  1. Cairns, D ‘Exceptions to the rules’, Accountancy (November 1999), pp. 84–5.Google Scholar
  2. IASB International Accounting Standards 2001, IASB, London (2001).Google Scholar
  3. Pacter, P ‘It’s all black and white’, IASC Insight (June 2000), p. 14.Google Scholar

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© John Flower 2002

Authors and Affiliations

  • John Flower
  • Gabi Ebbers

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