IAS 8: requirements taken over from IAS 1

Learning objectives

• Identify the requirements of IAS 1 carried over into amended IAS 8.L1
• Explain the renaming of IAS 8.L1, L2

Normative references

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

2 questions

• IAS 8 is renamed "Basis of Preparation of Financial Statements" and receives from IAS 1 requirements on going concern and the accrual basis.L1
• Which of the following requirements does amended IAS 8 receive from IAS 1?L2