CERTYNEX IFRS ACADEMY

Which list corresponds to the requirements of IAS 1 that IFRS 18 transfers to IAS 8, amended and renamed "Basis of Preparation of Financial Statements"?

The minimum line items of the statement of profit or loss, restructured by categories, together with going concern.

Going concern and the accrual basis, the requirements on fair presentation and on accounting policies remaining in IFRS 18.

Fair presentation and compliance, going concern, the accrual basis and accounting policy information.

Not these requirements: amended IAS 8 receives new requirements, those of IAS 1 all remaining in IFRS 18.