The cross-references to IAS 8, IAS 7 and IAS 33

Learning objectives

• Identify the Standard that deals with the restatement of comparatives, cash flows and earnings per share.L2
• Distinguish what IAS 1 presents from what those Standards measure.L2
• Justify, in a case involving a reclassification of presentation, what falls within IAS 1 or IFRS 18 (presentation) and what falls within IAS 7, IAS 8 and IAS 33 (cash flows, restatement, earnings per share).L4

Normative references

The syntheses of the reference register are written in French: only the paragraph reference is shown here.

No question

No content yet.