Disclosures about capital management

Learning objectives

• Identify the capital management disclosures required by IAS 1.L2
• Explain that these disclosures remain required under IFRS 18, which carries over the IAS 1 requirements on capital management (a future requirement, annual periods beginning on or after 1 January 2027).L2

Normative references

• IAS 1 §134An entity discloses information that enables users to evaluate its objectives, policies and processes for managing capital; the content of that information (qualitative and quantitative data, externally imposed capital requirements and compliance with them, consequences of non-compliance) is set by para. 135.

Original summaries of the paragraphs (reference register), never a quotation of the standard.

1 question

• Rhéa SA, a non-regulated industrial company (case fact), wonders whether IAS 1 requires it to disclose information about how it manages its capital. What does IAS 1 require?L2